审计质量控制探析

随着市场经济的进一步发展,在审计机关的社会地位不断得到提高的同时,社会公众对审计质量提出了更高的期望。审计质量控制包括审计产品质量控制和审计工作质量控制。在论述审计质量控制的重要性和审计质量控制环节的基础上,提出了分级复核机制、人员保障机制、项目激励机制、技术与方法保障机制和监督检查机制等审计质量控制措施。

Analysis of Auditing Quality Control

With the further development of market economy and the growing improvement of auditing quality.The conrtol of auditing quality consists of the control of audifing product quality and the control of the auditing work.Based on the discussin of the signficance and links of auditing quality control,the paper has proposed such mechanisms of auditing quality control measures as grade review,staff security,project stimulation,technology and approuch cfe guard,supervision and check dtc.