Based On Audit Resources Angle Of View Audit Quality Research

The audit of public accounting firms is the community's "economic police" and therefore the quality of the audit is essential. But the quality of audit of China is low current, which caused many scholars', practitioners'attention. They discuss the reasons for the low quality of the audit, as well as the counter measures. But most of them are from the practical point of view on the issue, saying all kinds of ready-made systems, not systems. The author of the article to start the scarce of audit resource, theoretically studied the reasons for the low quality of the audit.The scarcity of the resources we have to determine in the limited resources, as far as possible to meet people's demand for unlimited. Audit resources shortfall is obvious, not only so that the existing audit resources do not reach the proper utilization efficiency, thus seriously affecting the quality of auditing. Human resources of audit is not high, technical resources backward, and can not make full use of information resources, organizational resources are not well organized, and cultural resources did not be respected,well developed, which are different from the extent of the improvement of the quality of the audit. How to improve the status quo, how to improve audit efficiency in the use of resources and achieve the best use of effects, it becomes a major research topic. The article on the audit starts with the scarcity of resources, analysis of the content of audit resources, classification, and expounds their respective different audit resources on the importance of quality audit. It expounds the audit of the use of resources and the status quo on the quality of auditing the negative impact, and proposes solution to the problem. That a fundamental resolution of the status of the low quality of the audit, we must proceed from the audit resources, the efficient use of audit resources, the rational allocation of resources is to improve audit quality, and meet the public needs and solve the conflict between supply and demand of resources way out. And the systematic audit resources reminded us, we must use a system's point of view issue of resource allocation, it is not static, but a dynamic, evolving entity, and rational allocation of resources aims to make all kinds of resources in a dynamic equilibrium state.