A Study On Implement Of ISO9000 Standard In Audit Quality Management Of China

How to improve the audit quality and avoid the audit risk is not only the critical problem in audit practice, but also is the important issue in audit theory research. Taking normative analysis method and empirical analysis method, this article analyzes the meanings of quality which is the most fundamental concept, discusses further the basic meanings and characters of the audit quality, and then analyzes the basic requirements of the audit quality management. It is considered in the article that the audit quality has common quality characters of general product and service, and also has some special stipulations. The quality of the audit quality roots in the whole performance of the system, and is determined by the quality of integration and coupling of entire personnel in an audit office, whole process and all sectors; the requirements of audit management are determined by the essence of audit quality. Therefore, the feature of audit quality which is comprehensive, controlling and subjective determine that the audit quality management should be systematical, comprehensive, applicable and exoteric. Based on the above discusses, combining the analysis of fundamental theory of the ISO9000 Standards, this article emphasis the necessity and feasibility of introducing the ISO9000 Standards into governmental audit offices, suggests that the ISO9000 Standards may reflect not only the essential characteristics of the audit quality, but also the basic requirements of the audit quality management mentioned above, so that the management principles and methods of the Standards are also applicable to the audit management. On the basis of above ideas, this article brings forward a fundamental frame of establishing the audit quality management system from aspects such as system contents, technologies and methods etc, and then through analyzing the practice of applying the ISO9000 Standards in the Chengdu Resident Audit Office of CNAO, further attest the compatibility and feasibility of introducing the ISO9000 Standards into governmental audit offices.