审计作为资本市场重要的监督机制，其质量是保障会计信息可靠性的关键。本文围绕审计质量，系统梳理了现有文献，首先界定了其基本概念，继而从事务所规模、财务报表重述、非标准审计意见、可操纵应计利润及审计报告激进度等方面综述了其测度方法，并从审计主体、客体与环境三个维度归纳了影响因素。最后对现有研究进行了简要评述，以期为未来研究提供参考。

As an important supervision mechanism of the capital market, the quality of audit is the key to ensure the reliability of accounting information. This paper systematically reviews the existing literature on audit quality, first defines its basic concept, and then summarizes its measurement methods from the aspects of firm size, financial statement restatement, non-standard audit opinion, controllable accrued profit and audit report progress, and summarizes the influencing factors from the three dimensions of audit subject, object and environment. Finally, a brief review of the existing research is made in order to provide reference for future research.