摘要
选取2000—2012审计署出具的审计报告中的数据,提炼出对审计质量高低产生影响的重要因素,研究发现审计的监管力度对审计质量的影响最大,审计资金投入的力度和重点能够对审计工作是否顺利开展产生影响。
Selecting the data in the 2000-2012 issued by the auditor audit report,extracting important factors to influence the audit quality, the study found that the audit supervision had the greatest influence on audit quality,audit strength and focus of funding can affect whether audit work smoothly.
作者
范雪茹
张琦
王翠琳
Fan Xue-ru Zhang Qi Wang Cui-lin(Lanzhou University of Technology, School of Economic Management, 730050,Gansu, Lanzhou, China SMNPC,318000,Taizhou,Zhejiang, China)
出处
《特区经济》
2017年第2期72-73,共2页
Special Zone Economy
关键词
审计质量
影响因素
监管力度
审计成本
Audit quality
influence factors
supervision
auditing cost
