审计程序对审计质量的影响—以安永GAM审计程序为例

摘 要

市场经济的日益发展，使得审计工作也日益受到人们的关注和重视。审计质量是审计事业的生命，随着社会公众对审计信息的依赖程度越来越高，人们对审计质量也提出了更高的期望和要求。如何提高审计质量，是关乎审计工作未来发展方向的重要课题。本文旨在通过分析全球领先的会计师事务所所采用的审计程序，指出其优越合理之处，分析说明审计程序如何影响审计质量，从而为审计人员提高审计质量提供新的渠道和建议。

关键词： 审计质量  审计程序  安永GAM
The impact on the audit quality under different audit procedures

 
ABSTRACT

With the increasing development of the market economy, audit work receives more and more concerns and attentions. Since audit quality is the life of the audit, the increasing dependence on the public audit information makes people put higher expectations and demands on audit quality. The problem how to improve the audit quality which relates closely to the future development of audit work, has become an important issue.
By analyzing the audit procedure used by the world’s top accounting firms, the paper shows the advantage of the procedure and how it affect the quality of the audit, then provides advice to auditor on how to improve the audit quality.

Key words: audit quality, audit procedures, GAM

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