董事、CFO与审计师对审计质量的观点

审计质量的关键因素或特质，一直以来都是审计监管与准则制定者的关注焦点。这篇报告比较了审计师、CFO与董事三方对10项关键审计质量特质相对重要性的观点。调查结果显示，三方观点有相当程度的重合，但也存在值得关注的差异。焦点小组会议对这些相同与不同进行谈论，形成有价值的洞见。

Key elements or attributes of audit quality (AQ)1 continue to be a particular focus of interest for audit regulators and standard setters after much-publicised corporate failures

This report compares the perceptions of auditors, CFOs and directors on the relative importance of 10 key audit quality attributes identified by prior research. Data was collected using online surveys and focus sessions. Considerable overlap occurs in the perceptions of the three groups, but also noteworthy differences. The focus sessions offer valuable insight into these similarities and differences. The implications of these findings for the IAASB’s A Framework for Audit Quality are also discussed.

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