注册会计师审计与盈余质量关系研究综述

资本市场的发展使得会计盈余的重要性日益凸显，盈余质量反映了企业盈余的优劣程度，是评价公司经营状况的重要指标，如何分析和识别企业盈余的优劣程度是利益相关者所关心的问题。为此本文回顾了注册会计师审计与盈余质量关系研究结论，为以后研究提供了参考。

An Research Review of the Relationship between CPA -Audit and Earnings Quality

The development of capital market makes the importance of accounting earnings increasingly prominent, earnings quality reflect that whether the accounting earnings is good or not and is a major index of evaluating corporate performance. How to analysis and identify the quality of corporate earnings is concerned by shareholders. This paper systematically analysis the current research situation of the relationship between CPA - audit and earning quality , provides a reference for the later scholars.