浅析盈余管理程度作为上市公司审计质量的评价指标

目前,审计质量越来越受到理论界、实务界及社会公众的关注,只有高质量的审计才能提高上市公司财务信息的可信度,因此,我们有必要选取可行性和代表性较强的指标,建立审计质量评价体系,对审计质量进行客观、定量地评价。本文在对现有衡量审计质量的指标进行分析后,进一步分析了以盈余管理程度作为上市公司审计质量评价指标的可行性和指标的计算方法。

Earnings Management Degree as the Audit Quality Evaluation Index for Listed Companies

At present, the audit quality is attracting more and more attention of the theory cycle, practice cycle and social public. Only high quality audit can improve the reliabihty of accounting information of listed companies, so it is necessary to select strong feasibility and representative indicators to establish audit quality evaluation system, to make an objective and quantitative evaluation of audit quality. Based on the analysis of existing indicators for audit quality this article analyzes the feasibility of making earnings management degree as the audit oualitv evaluation index of listed companies and the index calculation method.