Research On Audit Quality Appraisal Target System Of The Accounting Firm

Our country restored certified public accountant system and established the accounting firm more than 20 years ago, but until now the government and the profession supervising and managing department recognizes the qualifications (such as listed companies audit qualifications, large-scale state-owned enterprises audit qualifications) of the accounting firm which undertakes the relative service only according to the targets of personnel quantity and structure, property scale and so on. Without the criteria of appraising the accounting firm audit quality, Therefore,the qualification recognization can't completely reflect the comprehensive strength power of the accounting firm which makes it have no objective persuasive power. Making use of the mature appraisal target system to appraise accounting firm's audit quality, release the results to the public and give a signal of accounting firm's audit quality to the market, which has vital significance to urging the accounting firm to strengthen its own grade of service, defending general investors' legal rights and interests more effectively and helping the profession of certified public accountant to develop healthily,formally and healthily.This article is based on the factors which influence accounting firm's audit quality, decomposes accounting firm's audit quality layer by layer. Following the principle of constructing the appraisal target system, that is, the principle of allsidedness, the principle of systematicness, the principle of appropriacy, the principle of comparability, it proposes the accounting firm audit quality synthetic appraisal target system which consists of the first level of targets and secondary level of targets. The first level of targets includes eight points that are the scale of the accounting firm, the customer quality and stability, the organization form of the firms, the trade expertise, the subsequent occupational education, single audit service's quality, staff quality, the independence of the auditor, the secondary level of targets includes 19 points and each target weighting is determined by the analytic hierarchy process. According to the datas of 2004 annual reports, the article has descriptive analysis for each target and determines the appraisal target carteria of audit quality in the accounting firm. Finally, taking 30 accountingfirms as the sample criteria of evaluation for grades to their quality and contrasts the results with test results in the past two years of the supervising and management department's checking accounting firm audit quality, which confirms the principle of appropriacy of the accounting firm audit quality appraisal target system mentioned in this article.Many questions must be considered to appraise audit quality of accounting firm in different scales and in different organization forms. It is necessary to establish the general appraisal target system to obtain the objective appraisal result.