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基于自主性需求导向的审计质量分析

Based on the Voluntary Demand-oriented Analysis of Audit Quality

中文摘要英文摘要

从市场对高质量审计的自主性需求入手,本文对高质量审计需求的可实现性进行了理论分析,指出股权集中程度以及由此派生的对审计监督的制度安排最终决定了高质量审计需求的可实现性。本文进一步分析了目前中国审计市场高质量审计服务需求不足的现实障碍以及必要的解决对策。

From the market voluntary demand for quality audit , this paper analyse the reality of high-quality audit in theory.And put forword the concentration of equity and the system of audit arrangements derived from concentration of equity is final factor for the achievable of the quality audit services. Further, this paper analyse the obstacles of the quality audit services and the necessary solutions to the obstacles in Chinase current audit market.

黄秋敏

财政、金融

自主性需求导向审计质量股权结构

Voluntary demand-orientedaudit qualityequity structure

黄秋敏.基于自主性需求导向的审计质量分析[EB/OL].(2006-12-07)[2025-08-18].http://www.paper.edu.cn/releasepaper/content/200612-141.点此复制

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