CPA审计质量评价体系研究

随着以“安然”、“世通”为代表的国内外一系列的财务造假舞弊案的曝光,CPA的审计质量也成为社会各界关注的焦点,人们对CPA的审计质量、甚至CPA行业的信誉和存在的必要都提出了质疑。本文对社会关注的焦点——CPA审计质量进行研究,运用规范研究的方法,对影响我国CPA审计质量的诸因素进行分析,从被审计单位、事务所、CPA、审计收费、审计过程等方面展开分析,并构建了针对CPA审计质量进行评价和衡量的体系,以量化的方式来反映审计质量,并就这一提出了自己的观点和看法。

Study on Evaluation System of CPA Auditing Quality

With the exposure of fraud cases, like Enron and Worldcom, at home and abroad, the auditing quality of CPA has become focus of various circles of society. There arises doubt about the auditing quality of CPA even its existence. This thesis studies the auditing quality of the CPA, in approach of normal study, analyzes all the factors influencing the audit quality of the CPA, including listed company, office, CPA, auditing charge, auditing process, and so on. It also constructs a system of appraisal and weighing for the auditing quality of the listed company, which can reflect the auditing quality by means of quantization. Based on these, this thesis puts forward some ideas about this problem.