論會計師事務所審計質量的提高
摘要：會計師事務所是審計職業的基本構成單位，獨立審計業務都是由會計師事務所組織完成的，它是審計質量的履行者，註冊會計師出具的審計意見是財務報表使用者關鍵的資訊資源。審計意見的可靠性和準確性取決於註冊會計師的審計質量，審計質量是註冊會計師審計的生命。而近年來，國內外發生了1系列審計失敗事件又嚴重影響了註冊會計師審計的聲譽，因此，研究會計師事務所審計質量具有重要的'現實意義。本文從當今我國會計師事務所審計現狀角度出發，對審計質量的現狀進行分析，將原因分為內部原因和外部原因，並引用銀廣夏案例更清晰的說明當今審計質量工作存在的問題，最後具有針對性的提出了提高審計質量的對策。只有會計師事務所和社會共同的努力，才能提高我國的審計質量水平，為我國的經濟建設做出貢獻。
關鍵詞：會計師事務所；審計質量；提高；專業勝任能力；職業道德
Discussion how to improve the audit quality of the accounting firms
Abstract: The accounting firms, which organize and finish the independent audit business, are the basic units of the audit profession. It is the discharger of the audits quality. The audit opinions which are given by the registered accountants are seem as the key information resources by the users of the financial statements. The reliability and accuracy of the audit opinions lie on the audits quality which is the life of the registered accountants audit in some sense. However in recent years, there have been a series of audit failure incidents at home and abroad which have affected the audit reputation of the registered accountants seriously. Accordingly it has important practical significance to study the audits quality of the accounting firms. My paper studies the audits quality from the perspective of the audit actuality of the accounting firms in our country, and divides the causes into internal ones and external ones. Then I refer to the case of the Yinguangxia (Yin Chuan) Industry to make out the problems of the audits quality exsiting in the audit business nowerdays more clearly. Finally, the countermeasures are given pertinently to improve the audits quality. Only the accounting firms and our society make great efforts together, the audits quality of our country could be improved and contribute to Chinas economic development.
Key words: the accounting firms, audit quality, improve, professional competence , professional ethics
