第二章，管理舞弊控制与审计质量概述。
Chapter Two is an overview of management fraud control and auditing quality.
提高审计质量，就必须搞好审计质量控制。
In order to improve the audit quality, we must do well in audit quality controlling.
会计师事务所内部质量管理是审计质量的关键。
The internal quality management of accountant office is the key in the auditing quality.
目的研究审计质量对上市公司进行利润操纵的影响。
Aim To discuss the effect of audit quality on earnings management (em) in listed companies.
行业专长是影响会计师事务所审计质量的重要因素。
Industry expertise is one of the important factors that may affect audit quality.
国外大多研究表明审计质量与事务所规模呈一定的正向关系。
Most of foreign studies find a positive association between audit quality and auditor size.
在这样的大背景下，加强内部审计质量控制就显得尤为必要和重要。
Under such big background, strengthens internal audit quality control to appear essential especially and important.
在二阶段审计竞价模型中，“低价进入式竞价策略”与审计质量损失无关。
In the model, low-balling is not associated with loss of audit quality.
各罐质量必须写入日志文件，以便审计。
Each jar's mass must be written to a log file for auditing purposes.
审计者应该首先确定公司质量体系的要素。
The auditor should first identify the elements of the company's quality system.
准备第三方外部审计，如质量，环境，安全审计。
Prepare for external audits by the third parties, i. e. quality, environment, safety audits.
协助供应商审计，保证零部件的质量。
Assist in domestic supplier auditing in order to guarantee parts' quality.
协助供应商审计，保证零部件的质量。
Assist in domestic supplier auditing in order to guarantee parts' quality.
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