Study On The Question Of Audit Information Quality

in recent years,with the exposure of fraud cases at home and abroad, 'Anron','yinguangxia' as representatives,the auditing information quality of CPA has become the focus of various circles of society.It calls for greater effort to consider the issue of ensuring the audit information quality and maintaining the reputation of profession.So it is very urgent to make a study on the CPA audit information quality.With the development of security market,the audit information of CPA has received more and more attention of various circles of society and has become one of the important factors which influence the investment decision of the security.Firstly,this paper comes up with the conception of 'audit information' and 'audit information quality'.Secondly,it analyzes all factors influencing the audit information quality.Lastly,it orients the idiographic reasons of low audit information quality.This paper puts forward some countermeasures and suggestions to improve the CPA audit information quality.The article believes audit information is a kind of special commodity. It's quality directly affects users the decision and judge.It's characteristics of the nature is usefulness of decision-making.In the view of internal and external factors which affect audit information quality, there are many reasons for the low quality of audit information.Currently, the reasons for lack of high quality audit information for our securities market are that an excessive government entanglement and inadequate corporate governance structures directly lead to inadequate voluntary demands for audit information and high quality audit deficiencies and the low quality of the auditors directly lead to inadequate supply of the audit information.The article makes relevant approaches and recommendations to guarantee audit information quality,including establishing high quality audit guidelines,enhancing the quality of CPA in a whole,carrying out rotation of audit reasonably,increasing penalties for breaches of audit personnel,strengthening the auditing information disclosure system,and enhancing effective demand for high quality audit information of users.