Research on the Restrictive Factors and Coping Strategies of Audit Quality Improvement
- 10.2991/meici-17.2017.89How to use a DOI?
- Audit Quality; Improvement; Restrictive Factors; Coping Strategies
High quality information plays a vital role in guiding investors to make investment decisions and optimize resource allocation. But the agency problem and information asymmetry problem that leads to different investors can obtain the information quality is different. So it is necessary to reexamine the quality of information, and Certified Public Accountant (CPA) audit is the behavior of reexamining the quality of accounting information. Due to the imperfect development of CPA industry in our country, there is still a certain gap between the audit quality of CPA and the due expectation quality. Therefore, on the basis of discussing the factors that restrict the improvement of audit quality, this paper intends to put forward the coping strategies to improve the audit quality from the perspective of audit subject, the audited entity and audit supervision environment combine with the status quo of audit quality in our country. Expect to promote the healthy development of China's CPA industry.
- © 2017, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Weishuang Xu PY - 2017/10 DA - 2017/10 TI - Research on the Restrictive Factors and Coping Strategies of Audit Quality Improvement BT - Proceedings of the 7th International Conference on Management, Education, Information and Control (MEICI 2017) PB - Atlantis Press SP - 469 EP - 473 SN - 1951-6851 UR - https://doi.org/10.2991/meici-17.2017.89 DO - 10.2991/meici-17.2017.89 ID - Xu2017/10 ER -