| 社会审计组织的审计风险与审计质量 |
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| 引用本文： | 方芳.社会审计组织的审计风险与审计质量[J].河北理工大学学报(社会科学版),2002,2(4):35-40. |
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| 作者姓名： | 方芳 |
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| 作者单位： | 河北理工学院,经济管理系,河北,唐山,063009 |
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| 摘 要： | 审计报告直接影响着投资行为 ,质量低劣的审计报告可能给投资者带来巨大损失并最终使审计组织自身处于危险之中 ,为避免可能的审计风险 ,社会审计组织应采用更有效的方法控制审计质量。
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| 关 键 词： | 审计 社会审计 审计组织 审计风险 审计质量 |
| 文章编号： | 1671-1068(2002)04-0035-06 |
| 修稿时间： | 2001年12月10 |
Auditing risks and auditing quality confroted by auditing organizations |
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| FANG Fang.Auditing risks and auditing quality confroted by auditing organizations[J].Journal of Hebei Polytechnic University(Social Science Edition),2002,2(4):35-40. |
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| Authors: | FANG Fang |
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| Abstract: | The auditing report directly influences investors' behavior.However,many evidences show that there often exist some poor auditing reports that incur investors' big loss and at last result in the social auditing organization itself being in trouble.To avoid the risk from the poor auditing report,it is indispensable to adopt more effective methods to control auditing quality. |
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| Keywords: | auditing social auditing auditing organization auditing risk and auditing quality |
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