审计效率的制约因素剖析及策略选择

发布时间：2018-06-19 14:02

本文选题：审计效率 + 审计质量　；参考：《事业财会》2007年05期

【摘要】：正一、审计效率与审计质量的关系审计效率是指审计主体在单位时间内完成的审计工作量,用一个简单的公式表示为:审计效率=审计目标完成情况/审计主体时间、精力投入量。审计质量是一个综合性概念,包涵众多方面,从本质上讲,可以将其定义为注册会计师切实履行审计责任的程度,可以通过多方面来体现,如发表恰当的审计报告和审计意见、完成标准充分的审计工作底稿等。
[Abstract]:First, the relationship between audit efficiency and audit quality the audit efficiency refers to the audit workload completed by the audit subject in a unit time, expressed by a simple formula: audit efficiency = audit target completion / audit subject time, Energy input. Audit quality is a comprehensive concept that covers many aspects. In essence, it can be defined as the extent to which CPAs effectively perform their audit responsibilities, which can be reflected in many aspects, such as issuing appropriate audit reports and audit opinions. Complete standard and adequate audit work papers etc.
【作者单位】：南京财经大学
【分类号】：F239.4

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