审计质量一直是监管者和社会公众争论的焦点。本文从制约审计师行为的制度环境角度出发,系统地回顾了国内外有关董事会特征与审计质量之间关系的理论和实证研究成果,最后提出了根据研究结论所得到的启示,并指出了未来的努力方向。 Auditing quality has always been the focus of controversy between regulators and the public. This paper systematically reviews the domestic and international theoretical and empirical research results on the relationship between the characteristics of the board of directors and the audit quality from the perspective of the institutional environment that restricts the behavior of auditors. Finally, I give some enlightenments based on the findings and point out the future Striving Direction.