摘 要
本研究通过深入剖析审计质量的理论基础、评价标准以及影响因素，旨在探讨审计质量改进的关键要素与策略。首先，我们对审计质量的定义、特征及其评价标准进行了系统梳理，明确了合规性和可靠性作为审计质量的核心要求。在此基础上，我们分析了审计人员素质、审计程序与方法等关键因素对审计质量的影响，揭示了当前审计实践中存在的问题和挑战。针对审计质量改进的关键要素，本研究提出了提升审计人员专业素质、创新审计技术与方法以及优化审计流程与标准等具体策略。同时，我们也对审计质量改进过程中存在的问题进行了深入探讨，包括审计人员专业能力不足、审计过程缺乏创新、审计质量控制体系不完善以及审计独立性受到威胁等。为解决这些问题，本研究进一步提出了加强审计人员的持续教育和专业培训、引入现代审计技术和方法、完善审计质量控制制度以及强化审计伦理和独立性等具体策略。这些策略旨在提升审计人员的专业素养和能力，优化审计流程和方法，确保审计质量的持续提升。通过本研究，我们期望为审计行业提供一套系统、科学的审计质量改进策略，促进审计行业的健康发展。同时，我们也希望本研究能够为相关部门制定审计政策和规范提供有益的参考和借鉴。
关键词：审计质量 改进策略 影响因素
Abstract
This study aims to explore the key elements and strategies of audit quality improvement through in-depth analysis of the theoretical basis, evaluation criteria and influencing factors of audit quality. First of all, we systematically sort out the definition, characteristics and evaluation criteria of audit quality, and clarify compliance and reliability as the core requirements of audit quality. On this basis, we analyze the influence of key factors such as the quality of auditors, audit procedures and methods on audit quality, and reveal the existing problems and challenges in the current audit practice. In view of the key elements of audit quality improvement, this study puts forward specific strategies such as improving the professional quality of auditors, innovating audit techniques and methods, and optimizing audit processes and standards. At the same time, we also discussed the problems existing in the process of audit quality improvement, including the lack of professional ability of auditors, the lack of innovation in the audit process, the imperfect audit quality control system and the threat of audit independence. In order to solve these problems, this study further puts forward specific strategies such as strengthening the continuous education and professional training of auditors, introducing modern audit techniques and methods, perfecting audit quality control system and strengthening audit ethics and independence. These strategies aim to improve the professional quality and ability of auditors, optimize the audit process and methods, and ensure the continuous improvement of audit quality. Through this study, we hope to provide a set of systematic and scientific audit quality improvement strategies for the audit industry and promote the healthy development of the audit industry. At the same time, we also hope that this study can provide useful reference for relevant departments to formulate audit policies and norms.
Keyword:Audit quality Improvement strategy Influencing factor
目 录
1引言 1
2审计质量的理论基础 1
2.1审计质量的定义与特征 1
2.2审计质量的评价标准 2
2.3审计质量的影响因素 3
3审计质量改进存在问题 4
3.1审计人员专业能力不足 4
3.2审计过程缺乏创新 4
3.3审计质量控制体系不完善 5
3.4审计独立性受到威胁 5
4审计质量改进策略 6
4.1加强审计人员的持续教育和专业培训 6
4.2引入现代审计技术和方法 6
4.3完善审计质量控制制度 6
4.4强化审计伦理和独立性 7
5结论 7
参考文献 8
致谢 9
