随着审计工作的不断深化和审计影响的不断扩大,审计质量越来越成为影响审计事业生存与发展的重大问题,且受到各级管理部门和社会各界的高度关注。工会十四大提出要“建立审计质量控制制度,执行各项审计规范,开展审计质量检查考核,实行审计过错责任追究,努力将审计风险控制在最 With the continuous deepening of auditing work and continuous expansion of auditing influence, auditing quality has increasingly become a major issue affecting the survival and development of auditing undertakings and has drawn great attention from management departments at all levels and from all walks of life. The 14th Session of the Workers’ Union proposed to "set up an audit quality control system, implement various auditing standards, carry out audit quality inspection and examination, conduct auditing of liability for errors and make every effort to keep auditing risk at the highest level