我国会计师事务所的审计质量评价体系研究

发布时间：2018-06-26 19:20

本文选题：会计师事务所 + 审计质量　；参考：《武汉大学》2004年硕士论文

【摘要】：不同会计师事务所提供的审计服务具有不同质量。会计师事务所的企业文化、内部控制制度、组织形式、规模、从业人员素质、职业声誉和事务所受到的诉讼和处罚情况等因素都能够影响或者反映会计师事务所审计质量。考察这些因素能够帮助使用会计信息的利益相关者评价会计师事务所的审计质量。因此，，可以将这些因素量化为具体的指标，并有机结合起来建立会计师事务所审计质量的评价体系。对我国会计师事务所的实证分析表明：会计师事务所的规模、人员素质和事务所的声誉与会计师事务所的审计质量正相关，会计师事务所受处罚的情况与会计师事务所的质量负相关；通过评价这些指标来评价会计师事务所的审计质量是可行的，这种评价可以帮助使用会计信息的利益相关者更好识别会计师事务所，进而达到加强会计师事务所的约束机制、提高独立审计的质量的目的。
[Abstract]:Audit services provided by different accounting firms are of different quality. The corporate culture, internal control system, organizational form, scale, quality of employees, professional reputation and litigation and punishment of accounting firms can all influence or reflect the audit quality of accounting firms. Examining these factors can help stakeholders using accounting information to evaluate the audit quality of accounting firms. Therefore, these factors can be quantified as specific indicators, and the evaluation system of audit quality of accounting firms can be established organically. The empirical analysis of accounting firms in China shows that the scale of accounting firms, the quality of personnel and the reputation of accounting firms are positively related to the audit quality of accounting firms. The punishment of accounting firms is negatively correlated with the quality of accounting firms, and it is feasible to evaluate the audit quality of accounting firms by evaluating these indicators. This kind of evaluation can help the stakeholders using accounting information to identify accounting firms better, and then strengthen the restraint mechanism of accounting firms and improve the quality of independent audit.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.4

【引证文献】