独立审计质量衡量标准体系的研究

从我国恢复注册会计师制度以来,会计师事务所审计质量就备受关注,迄今为止,国内外众多审计学者已对审计质量问题做了深入研究,但大部分侧重于审计质量控制方面,本文认为要有效解决审计质量及其控制问题首先必须解决审计质量衡量标准的建立问题。本文基于审计工作质量的内涵,采用AHP和专家调查法相结合的方法,提出了一个多层次审计质量衡量标准体系,最后通过立信大华会计师事务所验证了该评价体系的可行性。

Research on Appraising Standard System of Independent Audit

Since the restoration of Certified Public Accountants System in China,the audit quality of accounting firms is greatly concerned,so far,domestic and foreign scholars have done many thorough research about this problem,but most research focus on the audit quality control,while this paper argues that in order to effectively solve the problem of audit quality and control,we must first solve the problem of appraising standards for audit quality.Based on audit quality content,this paper combines AHP and expert investigation method,and presents a multi-level appraising system of audit quality,and finally through the experience of Ericsson Dahua Certified Public Accountants to verify the feasibility of the evaluation system.