The chapter 5 comes to the conclusion of whole article , summing up the countermeasures that improve cpas " auditing performance 第五章则是全文的落脚点，总结了改进注册会计师审计质量的若干可行性对策。
So to analyze the factors affecting chinese cpa ' s performance is critically important no matter in academia or in practice 因此，对影响中国注册会计师审计质量的因素进行剖析具有重要的现实意义和研究价值。
Only when the negotiated balance inclines to the auditor , can the auditor maintain the independence and guarantee auditing quality 只有当谈判力量的天平向审计师倾斜时,审计师才能够保持独立性,保证审计质量。
In order to reduce audit risk and improve audit quality , the main measure is to set up an effective incentive and constrain mechanism 为了减少审计风险、提高审计质量，最主要的措施是采取有效的激励和约束机制。
And there are complicated interactions among the scale of an accounting firm , the quality of audit and the organization of accounting firm 会计师事务所的规模、审计质量和事务所的组织形式之间存在着复杂的相互作用。
The chapter 3 studies the external factors affecting cpa ' s auditing performance , including law , market , as well as administrative 论文的第三章分析了影响注册会计师审计质量的外部环境因素，包括法律因素、市场因素和行政因素。
Chapter 1 , " audit quality ensures the realization of audit function , " addresses the relationship of audit quality and the fulfillment of audit function 二是审计质量保证体系的构成，构成审计质量保证体系的主体可以说都是审计质量的责任者。
The innovations : 1 、 research method , the use of empirical research method for the empirical relationship between the audit client ’ s importance and the 本文的创新之处: 1 、研究方法,采用实证研究方法检验审计客户重要性与审计质量的实证关系。
Up to now , many domestic and abroad auditing scholars have made deep research on some problem of auditing quality , but most of them emphasize on auditing quality control 迄今为止，国内外众多审计学者已对审计质量问题作了深入的研究，但大部分都侧重于审计质量控制方面。
This paper is the basic theories and empirical study about audit quality of listing company in special institutional background of china economic and security market 本论文是在中国经济发展和证券市场发展过程中特有的制度背景下，关于上市公司审计质量的基本理论及其实证研究。
