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師職業(yè)判斷的能力，才能從根本上降低審計風(fēng)險，從而實現(xiàn)審計目標(biāo)，提高審計質(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)會計監(jiān)督弱化的成因，提出了以下建議：加強內(nèi)部審計力度，提高審計人員素質(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，為提高審計判斷質(zhì)量，避免審計失敗，就必須對審計判斷偏誤進行理論和實踐的深入研究。

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.
會計師事務(wù)所的規(guī)模、審計質(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。