The Research Of Independent Audit Quality In Our Country

In recent years, although certified public accountant profession obtains fast development, there are series of serious problems in our country. The low of independent audit quality has seriously harmed the profession social image, and initiation profession "good faith" crisis. While the social public expresses deeply anxious to corporate accounting information, also proposed the question to "the economic police"-CPA 's good faith. China's CPA profession is facing a time of unprecedented prestige crisis. How improving audit quality, ascending the public confidence again, become current imminent problem. Under this kind of background, There is important practical significance, strengthening independent audit quality researchFirstly, the article analyzes the meaning,influence factors and appraisal methods of independent audit quality. Modeling enterprise finance condition appraisal method, proposes the independent audit quality synthesis appraisal method. Next, through the audit quality testing of supervising and managing department, the analysis of processing situation , disclose low present situation of independent audit quality. After that, through to the high audit demand insufficiency in independent audit service market, high supplies expiration and supervising and managing system of independent audit quality imperfect discuss our country independent audit quality low reasons. Using the gambling theory, analyzes independent audit quality question, obtains some useful enlightenment for enhancement independent audit quality. Finally, in view of the audit quality low concrete reason, the text gives some measures and suggestion to improve our country independent audit quality .