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。
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。
Britain's audit Inspection Unit (AIU) says that the major firms "have policies and procedures in place to support audit quality" -but that improvements are needed.
英国审计视察单位(aiu)认为，那些主要的公司“确实拥有其政策和程序用来支持审计质量”，但是仍需要进一步提高。
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。
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。
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。
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。
So the industry expertise of accounting firm is an important factor which affects the audit quality.
即会计师事务所行业专长是影响审计质量的一个重要因素。
Therefore, the national accounting firms should improve the audit quality about discretional accruals.
因此，我国会计师事务所应该提高操控性应计利润的审计质量。
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 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。
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。
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 relationship between auditor size and audit quality is a long-standing focus for the auditing industry and academia.
会计师事务所规模和审计质量之间的关系一直以来都是审计行业及学术界关注的一个焦点问题。
In fact, most of the elements that influence the social audit quality can be classified into one category-audit resource.
其实，影响社会审计质量的众多因素中很多都属于同一个范畴，那就是审计资源。
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。
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。
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。
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”。
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。
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.
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。
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。
This article analyzes the audit risks of small enterprises and tries to explain the reasons why there is low audit quality in small and medium accounting firms.
本文围绕小规模企业的审计风险特点，从行业和制度上分析了中小会计师事务所审计质量差的原因，同时针对其审计风险的防范提出了相应的建议。
This article analyzes the audit risks of small enterprises and tries to explain the reasons why there is low audit quality in small and medium accounting firms.
本文围绕小规模企业的审计风险特点，从行业和制度上分析了中小会计师事务所审计质量差的原因，同时针对其审计风险的防范提出了相应的建议。
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