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 前者取决于审计师的执业能力、审计程序、审计取样以及审计投入等因素;后者是由审计师的独立性决定的,审计质量是这些因素共同作用的结果。