审计质量是会计师事务所强化自身竞争力,扩大发展空间的重要保障。目前在我国,注册会计师审计工作的质量受到诸多因素的影响,本文通过对会计师事务所外部和内部影响审计质量的因素进行分析,发现在审计质量控制方面存在的问题,并针对性的提出一些完善建议,以期对审计行业发展有所借鉴。 Auditing quality is an important guarantee for accounting firms to strengthen their own competitiveness and expand their space for development. Currently in our country, the quality of certified public accountants is affected by many factors. Through analyzing the external and internal audit quality factors of the certified public accountants firms, this paper finds some problems in the audit quality control and proposes some perfect Suggestions, in order to learn from the development of the audit industry.