审计质量、审计代理问题与财务信息质量的关系【外文翻译】.doc

本科毕业论文(设计)外文翻译外文题目Auditqualityandtherelationshipbetweenauditee’ountingandFinanceUniversityofVaasa外文作者JohannaMiettinen原文:Auditqualityandtherelationshipbetweenauditee’sagencyproblemsandfinancialinformationqualityAbstractThisstudyexaminestheroleofauditqualityontherelationshipbetweenauditee’:1)Auditee’sagencyproblemsarepositivelyassociatedwithauditquality,2)Auditqualityispositivelyassociatedwithfinancialinformationquality,and3)Auditqualitymediatestherelationshipbetweenauditee’&’sagencyproblemsaremeasuredbyleverage,,auditqualityismeasuredbyauditfeesandnon-auditservicesfees(),’,,itisdocumentedthatauditqualityisapotentialmediatorintherelationshipbetweenauditee’’,’,amongotherthings,onauditquality(ISB2000).,includingcurrentandpotentialinvestors,creditors,andothersneedreliablefinancialinformationonwhichto