The Research On Appraising Standard System Of Auditing Quality

Up to now, many domestic and abroad auditing scholars have made deep research on some problem of auditing quality, but most of them emphasize on auditing quality control. This paper considers that to resolve effectively the problem of auditing quality and its control, we must firstly resolve the problem of building-up the standards for appraising quality in auditing. The author first refer to auditing objects theory as our theory foundation of the building-up of the appraising standard system of auditing quality. Based on it ,we try to establish a dynamic maintaining system of fundamental theory, this system includes three monotypes as follows: rules and regulations( the lowest appraising standard) , professional standard( realistic appraising standard ), society expectation( the highest appraising standard ). Then this article discusses the character of auditing quality, which reflect different ideas on the building-up of the appraising standard system of auditing quality. The charter of analysis on the standards for appraising quality in auditing is the key in my paper , it analysis auditing quality of three stages during the work of auditing one by one , that is, auditing quality of preparing stage , auditing quality of performing stage, auditing quality of reporting stage. Every stage has some quality appraising monotype, and every monotype analysis its influence on relevant stage from two aspects of standard and appraisal. These monotypes jointly make up the appraising standard system of auditing quality. It help author put forward a kind of method for appraising auditing quality of CPA firms. Through the rational study on the levels of auditing quality, make the appraising standard system of auditing quality perfect, suggest professional association and some supervisors to implement grade management system of CPA firms according to appraising method in practice, give market a signal about professional quality, improve the professional transparency of CPA firms, urge CPA firms strengthen its own service quality, provide a high quality service to people. At last, this paper plans to offer some opinions on the applied prospect of the method, include its equivalent measures.