CPA审计质量若干影响因素研究

发布时间：2018-05-09 13:30

本文选题：审计质量 + 事务所任期　；参考：《南京理工大学》2005年硕士论文

【摘要】：目前,国内外各方面对CPA审计质量、CPA审计丑闻等事件异常关注,在全球范围内掀起了一股“质疑CPA审计质量”的运动。如何提高CPA审计质量,已成为当今世界政府、注册会计师协会及投资者等关注的焦点。本文针对上述情况,以会计师事务所为立足点,分析了影响审计质量的三个因素:事务所的任期、规模和组织形式。文章分析了我国CPA审计质量的现状,从理论上剖析了事务所任期、规模和组织形式对审计质量的影响,并选取2004年沪深两市食品、饮料行业的上市公司及负责其审计的会计师事务所为研究样本,建立了Logistic回归模型,用统计软件SPSS进行了多元线性回归分析,得出任期较长、规模较大、合伙制事务所的审计质量一般较高的结论。文章最后有针对性地提出了改善CPA审计质量的对策:合理确定事务所任期、事务所应走规模化经营道路、推进事务所体制改革。
[Abstract]:At present, various aspects at home and abroad pay special attention to the CPA audit quality, such as the CPA audit scandal, and set off a campaign of "questioning the quality of CPA audit" in the world. How to improve the quality of CPA audit has become the focus of the world government, CPAs and investors. In view of the above situation, this paper analyzes three factors that affect the audit quality: tenure, scale and organizational form of the firm, taking the accounting firm as its foothold. This paper analyzes the current situation of CPA audit quality in China, theoretically analyzes the influence of tenure, scale and organization form of the firm on audit quality, and selects food products from Shanghai and Shenzhen stock markets in 2004. The listed companies in the beverage industry and the accounting firms in charge of their audit are taken as the research samples, the Logistic regression model is established, and the multivariate linear regression analysis is carried out by using the statistical software SPSS. The results show that the term of service is longer and the scale is larger. The conclusion that the audit quality of partnership firms is generally high. Finally, the paper puts forward the countermeasures to improve the audit quality of CPA: to determine the tenure of the firm reasonably, the firm should take the way of large-scale management and promote the reform of the firm system.
【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.43

【引证文献】