提高审计质量可以增加会计报表的可信度。
Improving audit quality may increase the credibility of the accounting statement.
改进中国上市公司注册会计师审计质量的对策。
The CPA audit quality of the listed companies in China: measures for improvement.
内部审计质量控制与公司治理在风险管理平台汇合。
Meanwhile, internal auditing quality control goes against enterprises risk and meets public governing at the platform of risk management.
审计收费作为审计服务的价格，是传递审计质量的有效信号。
As the price of audit services, audit fees are the effective signal transferring audit quality.
本文研究了我国三大产业群的行业专长与审计质量之间的关系。
In this paper, we examine the relationship between auditing firms' industry expertise and their audit quality.
因此，构建会计事务所审计质量控制体系具有很强的现实意义。
So it has great practical significance to construct the audit quality control system of accounting firm in our country.
但在我国，审计质量与报表使用者的要求之间存在审计期望差。
However, in China there exists expectation distance between audit quality and requirement of accounting statement users.
通过审计理论研究，提高审计质量，把风险降低至可接受的水平。
Theory through the audit, to improve audit quality, reduce the risk to an acceptable level.
因此解决这些问题对于提高国有银行内部审计质量和效率十分必要。
Therefore to solve above-mentioned problems is very important for the state-owned banks to advance audit quality and efficiency.
合伙制下合伙人互为代理的制度安排，将有效提升CPA审计质量。
The arrangement for partners' mutual agency under the partnership system would effectively improve the quality of CPA audit.
审计现场管理与控制是审计质量控制体系中一个非常重要的子系统。
The audit fieldwork management and control is a crucial subsystem of the entire audit quality control system.
审计质量的变压器原理要求以合约机制来构筑审计质量的制度框架。
The Transformer Theory of audit quality requires that we should establish the institutional framework of audit quality by the means of contract mechanism.
国家审计项目管理中，审计时间、审计成本与审计质量是辩证统一的。
In the management of government audit project, audit time and audit cost and audit quality are dialectic unification.
经济责任审计评价是审计工作的重要环节，是审计质量高低的综合体现。
Evaluation of accountability audit is the key link of audit work, and comprehensively reflects the quality of auditing.
并依据可控性原理，确定审计质量评价内容是影响审计质量的可控性因素。
According to the controllable theory, the controllable factors which influence the audit quality are the content of audit quality appraisal.
最后笔者采用调查问卷的形式对风险导向审计质量控制的效果进行了调查与分析。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
研究报告的一位作者，来自博可尼大学的玛拉·卡梅伦指出法定的强制更换会恶化审计质量。
One of the authors, Mara Cameran of Bocconi University, found that mandatory rotation tends to worsen audit quality.
然而近年来，大量的审计师参与会计作假案表明我国审计质量存在着严重的问题。
However, during the past few years, overlapping scandal outburst of audit failure shows that audit quality is not high.
本文立足于审计需求方的角度，探讨最佳的董事会制度建设和提高审计质量的方法。
Based on the aspect of audit demander, this paper investigates the best board system and the approach of how to improve audit quality.
近年来，非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。
In recent years, lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry.
其对于提高审计效率，确保审计质量，驾驭审计风险有着十分重要的理论和现实意义。
It has a theoretical and practical significance for improving the auditing efficiency, controlling the auditing risk and assuring the auditing quality.
本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境，以提高审计质量。
The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environment so as to improve the audit quality.
本文从审计环境、审计人员和审计过程三个方面的控制分析了如何进行有效的审计质量控制。
This thesis describes how to make effective control on audit quality through three aspects:control of audit environment , control of auditors and control of audit process.
风险导向型审计有效地应用于当前人民银行的内部审计，可以提高审计质量，降低审计风险。
Provided it is effectively applied in the present internal audit of People's Bank of China, audit quality must be improved and audit risk will be definitely reduced.
接着进一步阐述审计质量的特征，这些特征体现了不同的审计质量衡量标准体系的构建思想。
Then this article discusses the character of auditing quality, which reflect different ideas on the building-up of the appraising standard system of auditing quality.
而审计质量是审计工作的生命线，是有效完成审计任务、降低审计风险、提高审计效益的保证。
Audit quality is life line of audit work, is guarantee for completing audit task effectively, decreasing audit risk, increasing audit efficiency.
审计欺诈的法律风险表现为欺诈被发现的概率和发现后被惩处力度的乘积，它与审计质量正相关。
The legal risks of audit fraud can be seen in the product of fraud exposure probability and the degree of punishment to fraud, and it is positively relative to audit quality.
审计欺诈的法律风险表现为欺诈被发现的概率和发现后被惩处力度的乘积，它与审计质量正相关。
The legal risks of audit fraud can be seen in the product of fraud exposure probability and the degree of punishment to fraud, and it is positively relative to audit quality.
应用推荐