Abstract
With the gradual increase in business diversity and the increase in the degree of informatization of various industries, the level of audit quality has brought a great impact. This article collects 6 cases of my country's supervision and control commission penalties from 2010 to 2020, and adopts grounded theory methods to study the factors affecting audit quality and draw conclusions. The analysis first further summarizes the initial categories obtained from the analysis into the main categories, and then refines the core categories based on the logical relationship between the main categories. On this basis, it proposes ways to improve audit quality. factor.
Highlights
1.1 Significant of the SubjectsIn the Internet age, the degree of informatization in companies in various industries and fields is getting higher and higher
From the perspective of time, foreign scholars began to study the related theories of audit quality and audit quality control
4.2.1 Improve the Management of Working Papers Strengthening the management of internal audit work papers is conducive to the control of audit quality during the audit process
Summary
In the Internet age, the degree of informatization in companies in various industries and fields is getting higher and higher. Such changes have gradually changed the company's financial processing procedures, it has brought challenges to the auditing business of accounting firms. Due to the lack of information technology capabilities of the auditors, there is a great risk of failure in the audit of the effectiveness of the system. In this way, it will have a certain impact on the quality of the audit report
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