the former rests auditor capability, audit procedure, audit sampling and audit devotion; the latter rests with audit independence . audit quality results from joint operation of these factors 前者取決于審計師的執(zhí)業(yè)能力、審計程序、審計取樣以及審計投入等因素;后者是由審計師的獨立性決定的,審計質(zhì)量是這些因素共同作用的結(jié)果。