影响会计师事务所审计质量因素分析摘要审计工作是保障企事业单位正常运行以及合理经济布局的根本手段，而会计师事务所的审计作用逐渐被大家认可，而审计质量又是衡量会计师事务所审计工作广度、深度的公正尺，同样也是会计师事务所生命延续的重要基础。目前，人们对会计师事务所审计质量的优劣持于空前关注的态度，掌握影响审计质量的因素对研究如何提高审计质量有无声胜有声的作用。于是，本文先解释一些有关理论，之后着重探研影响审计质量的因素，分别从审计环境、会计师事务所和被审计单位三方面分析，从而提出相应的意见和建议。【关键词】审计质量 会计师事务所 影响因素 措施Abstract影响会计师事务所审计质量因素分析Audit work is the guarantee normal operation of enterprises and institutions as well as the basic means reasonable economic layout,and certified public accountants audit quality has received unprecedented attention,grasp the influence factors of audit quality helps to targeted research how to improve the audit quality.therefore ,this article first explain some related theory,this paper studies the influencing factors on the quality of the audit,respectively from the audit environment,accounting firms and auditees three aspects analysis,and gives the corresponding suggestions.【key words】Audit quality Certified public accounts影响会计师事务所审计质量因素分析1影响会计师事务所审计质量因素分析目录一、绪论.....................................................1（一）研究背景及意义：....................................1（二）文章中心观点........................................1二、理论基础及相关定义解释...................................1（一）审计质量内涵........................................11、审计质量含义........................................12、会计师事务所审计质量的概述..........................2（二）审计质量经济学解释..................................21、委托代理理论........................................22、信息不对称理论......................................33、声誉理论.....................................
