Research on the Restrictive Factors and Coping Strategies of Audit Quality Improvement

DOI

10.2991/meici-17.2017.89How to use a DOI?

Keywords

Audit Quality; Improvement; Restrictive Factors; Coping Strategies

Abstract

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.

Copyright

© 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/).

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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  -