Research Based on the Process of Audit Output: Evidence from the Chinese Securities Market

摘要

When the audit scandals appear, auditor was looked upon with suspicion and more and more laws and regulations about how to ward auditor were promulgated. It appears that audit quality is the auditor responsibility, but the fact is that auditor and manager both affect audit quality based on the process of audit output. So this Paper discusses how the characteristic of the board and audit tenure affect audit quality.