董事、CFO与审计师对审计质量的观点（英文版）

Directors’,CFOs’andauditors’perceptionsofauditqualityattributes:acomparativestudyThisreportcomparestheperceptionsofauditors,CFOsanddirectorsontherelativeimportanceof10keyauditqualityattributesidentifiedbypriorresearch.Datawascollectedusingonlinesurveysandfocussessions.Considerableoverlapoccursintheperceptionsofthethreegroups,butalsonoteworthydifferences.Thefocussessionsoffervaluableinsightintothesesimilaritiesanddifferences.TheimplicationsofthesefindingsfortheIAASB’sAFrameworkforAuditQualityarealsodiscussed.?TheAssociationofCharteredCertifiedAccountants?TheInternationalGovernanceandPerformance(IGAP)ResearchCentreJune2016AboutACCAACCA(theAssociationofCharteredCertifiedAccountants)istheglobalbodyforprofessionalaccountants.Itoffersbusiness-relevant,first-choicequalificationstopeopleofapplication,abilityandambitionaroundt