第三章详细分析了现阶段我国证券审计市场缺乏高质量审计服务的原因。
Chapter 3 gives detailed reasons to China's securities market that lacks high-quality audit services in present stage.
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。
Second, the spontaneous market demand for high quality audit further promotes the audit firm's audit quality differentiation.
第四章立足于监管方、需求方的立场有针对性地提出我国建立高质量审计服务的制度环境和微观层面的具体政策建议。
Chapter 4, based on the regulatory and the demand side, puts forward the proposals for improving high-quality audit services in the institutional environment and specific policy of micro levels.
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