quality of audit

基本解釋

Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
只有提高了注冊會計(jì)師職業(yè)判斷的能力，才能從根本上降低審計(jì)風(fēng)險(xiǎn)，從而實(shí)現(xiàn)審計(jì)目標(biāo)，提高審計(jì)質(zhì)量。
For the causes of the weakening of enterprise accounting supervision, some suggestions were put forward. The internal audit should be strengthened and the quality of audit staff should be improved;
針對我國企業(yè)會計(jì)監(jiān)督弱化的成因，提出了以下建議：加強(qiáng)內(nèi)部審計(jì)力度，提高審計(jì)人員素質(zhì)；
To improve the quality of audit judgment and to avoid the failure of audit, we must make a deep research on audit judgment bias in theory and in practice.
因此，為提高審計(jì)判斷質(zhì)量，避免審計(jì)失敗，就必須對審計(jì)判斷偏誤進(jìn)行理論和實(shí)踐的深入研究。

Quality of corporate governance including risk committee and audit committee effectiveness and quality of disclosures by management to those board committees.
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What the OIG found was that despite efforts to improve oversight and audit quality of plans, protections have actually decreased over time for participants.
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The PCAOB can work on finding a way to see into the quality of Chinese-based audit firms, first through inspection observations and eventually via on-site inspections.
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審計(jì)質(zhì)量
And there are complicated interactions among the scale of an accounting firm, the quality of audit and the organization of accounting firm.
會計(jì)師事務(wù)所的規(guī)模、審計(jì)質(zhì)量和事務(wù)所的組織形式之間存在著復(fù)雜的相互作用。