A Research On The Theory And Demonstration Of Audit Quality Of CPA

Based on the proceeding research results of other's authors, the author makes researches and analysis with the theory and methods of such subjects as managing, economics and etc in this thesis, integrating qualitative analysis with quantitative analysis, normative analysis with positive analysis. It also researches and probes into the theory and demonstrations of audit quality of CPA on the basis of relative literatures and summarizations at home and abroad, which outspreads from the following aspects.As production quality is vital to the existing and development of an enterprise, au diting, as one part of society economic management, perform its important function, lying on audit quality, for audit quality is fundamental to the existing and development of CAP trade as well as the necessary conditions to survive. Audit quality is a sort of information production, whose unobservability differing from common productions, which can't be measured with the value of employing common productions.1. Audit quality and audit standards. The author firstly summarizes the meaning and characters of audit quality, and factors influencing audit quality; points out that standards aren't invariable as a rule measuring things, and they can alter along with the changing of surrounding and the improving of cognition, the same do audit standards, which can alter along with the changing of audit objectives. On discussing audit standards, the author suggests that these are three aspects, law and rules, professional standards of auditing and social expectation, worth considering, though there isn't a last word on the standards measuring audit quality.2. Comparing the patterns of supervising and managing at home and abroad. The author introduces the managing patterns of CAP in varieties of countries, specially the evolution of audit quality controlling rules of American CAP. It is hard to decide the stand or fall of varieties of managing patterns, for determined by the history, the theory and surrounding of society economy in each country. So each managing pattern has its advantages and disadvantages, the role of government had been strengthened in the evolution of Anglo-American managing patterns, in order to conform to the environments; the role of market becomes more strenghthened in Germany and Japan. Therefore in practice, it can advance the management of CAP only to combine the role of government with the one of market, combine self-controlling with government controlling. At present, many a country are searching after managing independently, a kind of managing pattern linking the role of government and market, to remain the independence of managing institution, keep the route of managing straightway, lower the managing cost, improve the managing quality and efficiency, so as to protect public behalf farthest, and promote the continually and health development of CPA markets.The author points out the problems existing in our CPA managing, and analyses The further reasons causing the problems from the macrocosmic, middle-cosmic and microcosmic aspects; the subjects of macro-control and middle-control aren't clear, authorities interfere with post managing too much, all this strengthen the authorities division man-made to the unified accounting markets. Micro-control is not optimistic yet. Some accounting offices can't implement audit procedure to make real auditingaccording to Independent Auditing Role, for whose incorrect trade attitude, poor risk sense and imperfect outer surroundings; some evade their auditing responsibility, and can't disclose grave problems inspected. Others indulge the enterprises' opinions, and can't stand at the impartial position, which leads to nominal auditing.3. The appraisal system of CPA audit quality. Appraisal of audit quality can be divided into two levels: the appraisal of single-item audit quality, it is impossible to make unified appraisal standard for their difference in thousands ways; appraisal of the total audit quality of CPA office, which includes the audit quality of all business of the specific accounting office in a period. Because of lack of scientific and quantitative appraisal of comprehensive quality of accounting office, also lack of the ability to differentiate the superiority or inferiority of accounting office with the objective standards based on quality, the offices pass away the sham as the genuine on the markets, which influence the audit quality severely. Therefore, in the dissertation the author probes into the necessity to constitute quality appraisal system of accounting office, and set up a suit of appraisal indexes and methods of quantitative grading, aiming at appraising the total quality of accounting office objectively and fairly.4. The system of controlling audit quality of CPA. It is the core and footstone of auditing of overall quality controlling, also the applying the theory and methods of cybernetics and systems engineering to audit quality controlling, and the requirement of audit managing. The author introduces the characters, functions, contents and models of the system of controlling audit quality, emphasizes the necessity of controlling audit quality of whole course, and illustrates how to control audit quality at the beginning, midst, and the end of the course. It is the foundation to ensure the whole audit quality for CPA office to strengthen their audit quality controlling, while requiring much supporting from the outer surroundings.5. The measures to improve audit quality of CPA. In this dissertation the author analyses the conditions of our CPA's audit quality at present, illustrates the harm of low audit quality, also analyses the further cause of low audit quality from outer surroundings and professions, and points out that offering nonstandard audit opinion is the symbol of the improvement of the quality of audit report. The author also makes comparisons and discusses the inner administering mechanism of Five Big CPA office, emphasizes that improving the business quality of CPA is the main measure to better the interior administering mechanism of CPA office, according to the current conditions of China.6. Analysis of demonstration. The author analyses the "Shuan An case" and "Yin Guang Xia case", it doesnot expect CPA audit just in order to audit and emphasizes CPA should strengthen construct of professional ethics and reputation.At last, the author insists that whatever government control or professional control, self-discipline of CPA office is the optimal supervision, on which outer-discipline depends to come off ultimately. Therefore, the interior administer mechanism is very important to CPA office, the interior administer mechanism should give prominence to the notion of Human Being the Core.