Abstract
The financial statement audit is a system that the Certified Public Accountant who is an independent third person performs opinion manifestation about the fairness of a financial statement to the stakeholder. In order to maintain the reliability of audit, (1) to ensure the auditor's independence, (2) to solve "the expectation gap", and (3) to ensure the quality of audit work are important.This paper examined changes of old audit approach, and the method of quality control of audit work about the improvement measure in quality of the financial statement audit, and considered the improvement measure in quality.
