Research On Independent Auditing Quality In China

The independent auditing is the safeguard of market economy's developing. Thesocial economy's development increases the complexity of auditing object and thedifficulty of independent auditing and posed to the independent auditing a higher request.A series of domestic auditing defeat caused the chartered accountant big challenge. Theindependent auditing quality inevitably has become the focal point. Therefore, how toimproves the quality of independent auditing is not only necessary in theory, but also issignificant in practice.In recent years, many scholars conduct a lot of research on the independent auditingquality. Most of the research is about the single auditing quality influential element. Sothe research is not comprehensive and systematic. But the independent auditing qualityproblem need to analyze comprehensively. At the same time, along with the economicenvironment changing, elements influencing the independent auditing quality are alsochanging .The changing will confront the research with new problems. Research on theindependent auditing quality should pay attention to the changes of these elements.The independent auditing is the service product provided by the charteredaccountants .So the independent auditing problem can be analyzed from the demand andthe supply angle. Based on this consideration, the dissertation studies from the two anglesand establishes the independent auditing quality influential elements analysis frameworkand concretely studies the independent auditing quality influential elements of China. In2006, laws and regulations as well as the reform of stock market relate to the charteredaccountant profession in China had some important changes, the dissertation putemphasis on the influences the changes exert on the independent auditing quality.The main contents of this dissertation are as follows:ChapterⅠintroduces the article research background and the research significance,related literature summary as well as research mentality and research framework.ChapterⅡelaborates basic theory of the independent auditing qualityresearch .Elaborates the meaning of independent auditing quality, principal-agent theory, independent auditing demand-supply theory, corporate governance theory, provide atheory basis for further research.ChapterⅢestablishes analysis framework of independent auditing qualityinfluential elements and make a basis analysis of the influences of the influentialelements.ChapterⅣmake a concrete analysis of the influential elements of independentauditing quality in China according to the framework of independent auditing qualityinfluential elements, put emphasis on the influences exerted by the new accountingprincipal and new auditing principal.ChapterⅤelaborates countermeasures to improves independent auditing quality inChina. Elaborates the countermeasures from six parts: law, public company sharestructure, profession ethics ,profession governance, accounting company developmentstrategy and internal governance.This dissertation's innovation and characteristic mainly have two points: first, toestablish analysis framework of independent auditing quality influential elements;second ,to analyzes some changes of influential elements, including new accountingprinciples and new auditing principles, the newly-revised enterprise law and thesecurity law, the reform of stock market, this advances the content of the independentauditing quality research.