The older of the audit committee, the better of audit quality.
进一步研究发现：审计委员会的成立时间越长，审计质量越高；
Improving audit quality may increase the credibility of the accounting statement.
提高审计质量可以增加会计报表的可信度。
The CPA audit quality of the listed companies in China: measures for improvement.
改进中国上市公司注册会计师审计质量的对策。
So each audit quality standard is correlative to a lowest audit charges standard.
所以每一个审计质量标准都应该对应着一个最低的审计收费标准。
Theory through the audit, to improve audit quality, reduce the risk to an acceptable level.
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。
As the price of audit services, audit fees are the effective signal transferring audit quality.
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。
Independence is the soul of internal audit, it is also the guarantee of internal audit quality.
独立性是内部审计的灵魂，是审计工作质量的保证。
Finally the author used the questionnaire to test the effectiveness of risk-oriented audit quality control.
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。
The audit fieldwork management and control is a crucial subsystem of the entire audit quality control system.
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。
In this paper, we examine the relationship between auditing firms' industry expertise and their 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。
One of the authors, Mara Cameran of Bocconi University, found that mandatory rotation tends to worsen audit quality.
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。
In the management of government audit project, audit time and audit cost and audit quality are dialectic unification.
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。
Public accountants audit quality of the independence and by practice and theory, and the investors widespread concern.
注册会计师的独立性、审计质量受到理论界、实务界和广大投资者广泛的关注。
And quality is the strongest comprehensive index, the audit quality problem has already become a comprehensive problem.
而质量是综合性最强的一个指标，审计质量问题已经成为一个综合的问题。
However, during the past few years, overlapping scandal outburst of audit failure shows that audit quality is not high.
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。
So it has great practical significance to construct the audit quality control system of accounting firm in our country.
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。
However, in China there exists expectation distance between audit quality and requirement of accounting statement users.
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。
The differentiation of audit quality distinguished by the size of audit firms emerged after year 2000, but still not clear.
这种以事务所规模区分的审计质量差异在2000年以后开始出现，但仍不够明显。
This thesis starts from board of directors, discuss the relevance between it and audit quality by the Angle of audit object.
本文从董事会的角度出发，欲从审计客体的角度探讨其与审计质量的相关性。
Second, the spontaneous market demand for high quality audit further promotes the audit firm's audit quality differentiation.
其次，市场自发的高质量审计需求也进一步推动了会计师事务所的审计质量差异化。
Therefore to solve above-mentioned problems is very important for the state-owned banks to advance audit quality and efficiency.
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。
To research audit theory, enhance audit quality and lower the risk to an acceptable lever, accounting company still call be rigorous.
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，会计公司依然可以焕发旺盛的生命力。
Based on the aspect of audit demander, this paper investigates the best board system and the approach of how to improve audit quality.
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。
According to the controllable theory, the controllable factors which influence the audit quality are the content of audit quality appraisal.
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。
Then analyzing the governance mechanism of the board and audit quality from the theory Angle, and discussing relations between them initially.
然后从理论的角度分析了董事会治理机制与审计质量，并初步探讨了两者关系。
About 53 percent of the audit committee members agreed that overall audit quality is "very good," while 25 percent described it as "excellent."
约53%的审计委员会成员认为总体审计质量“非常好”，而25%的受访者将总体审计质量描述为“极好”。
Audit quality is life line of audit work, is guarantee for completing audit task effectively, decreasing audit risk, increasing audit efficiency.
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。
This requires that we must strive to improve audit quality and level of construction cost, enhance awareness of audit risk and maximize the use of money.
这就要求我们必须努力提高工程造价审核质量水平，增强审核风险意识，最大限度的利用好资金。
The Transformer Theory of audit quality requires that we should establish the institutional framework of audit quality by the means of contract mechanism.
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.
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。
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