摘 要:近年來，經濟舞弊案件的頻繁爆發，讓注冊會計師的審計質量成為社會各界的關注重點，人們對注冊會計師和事務所的執業能力、社會信譽產生質疑，提高審計質量、重塑社會公信成為當務之急。提高審計質量的前提是明確影響審計質量的因素，為此，本文將對影響審計質量的主要因素進行分析，并聯系當前國情，對改善審計質量提出具體意見。

　　　本文共分為五個章節。第一章“緒論”，主要介紹了本文的寫作背景，國內外在審計質量方向的研究現狀以及本文的結構框架。第二章“審計質量概述”，本章介紹了審計質量的概念和評價標準，說明提高審計質量的重要意義。第三章“影響審計質量的因素分析”，本章將影響審計質量的重要因素進行分類研究，分別探討了與注冊會計師、會計師事務所、被審計單位相關的因素以及其他因素對審計質量的影響。第四章“改善審計質量的對策”，本章結合我國當前現狀，有針對性的提出幾點改善審計質量的具體建議。第五章“結論”，文章最后總結全文，指出研究中的不足之處。

關鍵詞：審計質量；注冊會計師；獨立性；專業勝任能力

ABSTRACT:In recent years, there are a lot of fraudulent financial reports in our country, which let the CPA audit quality becomes the focus of the community. People question the professional ability and social credibility of CPA. Improving the quality of audit and reshaping the social public trust become a pressing matter of the moment. To improve the audit quality,we must know the factors of audit quality first.So this paper will analyze the main influencing factors of audit quality.Combining with the current situation in China, I will put forward some concrete opinions to improve the audit quality.

　　　This paper is divided into five parts.The first chapter is introduction,which introduces the background, relevant document survey and the structure of this dissertation.The second part is the introduction of audit quality. It introduces the concept and the standard of audit quality,and explain the significance of improving audit quality.In the third chapter,I will categorize the important factors that affect audit quality and introduce some important factors which related to CPA, accounting firms and audit client.In the forth chapter,I will put forward several suggestions to improve the audit quality combined with China's current situation.The last chapter is conclusion.In this part I conclude the research significance and disadvantages.

Keywords: Audit Quality; CPA; Independence; Professional Competence