Research On The Quality Characterirstics Of Audit Information Of Atakeholders Based On Corporate Interest

In recent years, the continuing financial fraud in Enron, WorldCom, Yinguangxia and other domestic and foreign nations reflect a serious distortion of accounting information and a sharp decline in audit quality, which damage the interests of the public seriously, make a waste of public resources, and lead to a great skepticism from the public toward the reported financial information from company and the credibility of auditors. When people worry about the current accounting information, they also express the suspicions to the audit information. The question how auditors improve the quality of audit information has become the most important issue in the aspect of audit practice and theory.Firstly, the paper summarizes the concept of "Audit Information" and " audit quality information". Secondly, the influencing factors of audit quality information are studied based on the enterprise stakeholder theory. Due to the assurance and improvement of audit information are related to a lot of factors, the analysis of the influencing factors of information of audit quality is carried out from the generating process of audit information. In this process, the quality characteristics of audit information are subject to the effect of audit subject, audit object, and auditing behavior. Thirdly, the system of audit information qualitative characteristics is contributed based on stakeholder theory. This system uses the framework of the SFACNO.2 system of accounting information qualitative characteristics proposed by U.S. FASB 1980. It is an organic whole completed by various elements, such as, the constraints, the overall quality of features, limiting the standard, the key quality characteristics, sub-quality characteristics and quality characteristics, and bears strict logic and systematic. Finally, the failure of Kelon Audit Case is anglicized.