提高上市公司审计质量的问题研究

摘      要

　　　审计质量具体表现为审计人员的质量和审计过程的质量，最终体现为审计报告的质量，其核心是审计工作在多大程度上增加了会计报表的可信性。它可以说是注册会计师行业赖以生存的生命线，只有当审计质量为广大信息需求者所信任时，注册会计师行业才能得到蓬勃的发展。然而在现实中，审计质量却令人堪忧，特别是上市公司的审计质量。上市公司审计造假案，不仅使众多的投资者遭受了巨大的经济损失，更为严重的是几乎摧毁了公众对注册会计师行业的共信心。为此，本文从上市公司审计质量内涵及现状分析入手，找出其质量低下的成因并对如何提高上市公司审计质量提出相应的建议。

关键词：上市公司；审计质量；注册会计师
Abstract

    Audit quality for specific performance of audit quality and audit process quality, finally embodies the quality of the audit report, its core is the audit work in the extent of the increase the credibility of accounting statements. It can be said that the CPA profession survival lifeline, only when the audit quality for the vast number of information needs for the trust, in order to produce demand, CPA can have a bright future. However, in reality, the audit quality is poor, especially for the audit quality of listed companies. Listed company audit fraud, not only makes a large number of investors suffered huge economic losses, is more serious is almost destroyed the public on CPA industry total confidence. Therefore, this article through to the listed company audit quality connotation and current situation analysis, find out the causes of low quality and how to improve audit quality of listed companies and corresponding suggestions.

Key words: listed company，Audit Quality，Certified Public Accountant  

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