审计质量标准

所以每一个审计质量标准都应该对应着一个最低的审计收费标准。

So each audit quality standard is correlative to a lowest audit charges standard .

独立审计质量衡量标准体系的研究

The Research on Appraising Standard System of Auditing Quality

注册会计师审计质量及其衡量标准。

Audit quality and audit standards .

首先，文章对国内、外关于审计质量、审计质量的评价标准等相关文献作了较为详细的研究综述。

First , the paper reviews domestic and foreign literatures about auditing quality , auditing quality evaluation criteria and other related documents in detail .

本文首先以独立审计目标基本理论作为建立独立审计质量衡量标准体系的理论基础，在审计目标理论这一构建基础上，建立一个互动的基础理论支撑体系。

The author first refer to auditing objects theory as our theory foundation of the building-up of the appraising standard system of auditing quality .

笔者认为要有效解决审计质量及其控制问题，首先必须解决审计质量衡量标准的建立问题。

The author considers that we must firstly resolve the problem of building-up the criteria for appraising audit quality in order to resolve effectively the problem of audit quality and its control .

每个阶段都有若干质量衡量因子，每个因子都从标准和评价两方面来分析其对该阶段审计质量的影响，它们共同组成独立审计质量衡量标准体系。

Every stage has some quality appraising monotype , and every monotype analysis its influence on relevant stage from two aspects of standard and appraisal . These monotypes jointly make up the appraising standard system of auditing quality .

接着进一步阐述审计质量的特征，这些特征体现了不同的审计质量衡量标准体系的构建思想。

Then this article discusses the character of auditing quality , which reflect different ideas on the building-up of the appraising standard system of auditing quality .

提高审计工作质量、降低审计风险，需要建立严谨的审计质量标准和实行严格的同业互查制度。

Improving the quality of auditing and reducing its risk depend on setting a strict standard for the quality of auditing and carrying on an inter-checking system in the same trade .

进一步结合全面质量管理的理念，把审计质量评价分为审计项目质量评价和审计质量综合评价，评价标准的依据为审计准则与相关规范，评价标准的直接来源是审计质量控制标准。

Combining with the theory of total quality control , audit quality can be classified into two categories : audit project quality appraisal and audit work quality comprehensive appraisal .

本文首先从现代质量管理学关于质量的概念出发，对审计质量概念作了界定，在评价涵义的基础上，明确了审计目标是审计质量评价的核心标准。

At first , this paper defines the concept of audit quality based on the modern quality management , then point out that the audit object is the nuclear standard of audit quality appraisal .