National Audit Quality Exploration

Audit produce because of the need of market economic development, must adapt to the change of the economic development constantly, meet the new requirement that society puts forward, and act it's own social role well. In this course, audit quality is the lifeline of the audit understanding forever for existence and development, exactly so-called " quality is an eternal topic ". With the audit work deepen and the audit influence expanded, audit quality become the audit undertaking important issue of survival and development more and more, receive high concerns of the various circles of society. How to guarantee and improve the audit quality, promote the development of our national's audit undertaking, worth studying very much.In recent years, scholars of our national have done many studies in audit quality, but mostly research the audit quality in a certain aspect, such as, the profession moral of audit, the independence of audit, the trade management mode of audit, the risk of audit. And quality is the strongest comprehensive index, the audit quality problem has already become a comprehensive problem. The same as product quality of the industrial enterprise, it is the result that many kinds of factors influence to audit quality synthetically, it is naturally no exception that the national audit quality. This text will put the national audit quality under the great environment of whole society and scrutinize, use the thought of the systematic theory, basing on expounding such common questions as the connotation characteristic of audit quality, the importance to realize the audit function of audit quality, the standard of appraise quality, etc. Have explained the personality characteristics of conception of national audit, the difference the national audit quality is from the inside audit quality and the society audit quality. Have dissected various factors of restraining the national audit quality more deeply from the trade outside to inside of the trade, from macroscopic to the microcosmic and the problems that the national audit quality faces currently; then propose some think to how to improve national audit quality. Summarize the national audit with the prospect finally. This text combine personal understanding and thinking of author's real work, adopting more real cases to explain, which have certain realistic meanings for promoting the norm of the national audit work of our country and improving the national audit quality .