The Study On The Audit Quality Of The Certified Public Accountants In The Listed Companies In China

Along with the deepening process of China's market-oriented economy reform,the CPA audit quality plays an utterly important role in the stabilization and improvement of the capital market, and it is also the most important factor for the accounting companies to survive. During the economic transition period, the stock right structure of listed companies may be unreasonable, relevant legal systems may be not perfect,and the incidents of financial fraud have frequently occurred. CPA has become the accomplice in some extent by helping the companies to do so. CPA's independence and the audit quality have been oppugned and criticized. Facing such competition, keeping independence and improving the audit quality have been becoming pressing problems.The paper first carries on the review and the appraisal to the literature, summarizes the audit essence, the implication of the audit quality and the characteristic of the audit quality; Next,to the influencial factors of the audit quality ,the paper carries on the analysis from the professional competence,independence and audit techniques. According to the special system background of our country's stock market,the paper has carried on the thorough analysis by the standard research method. Regarding the universal low audit quality of listed companies, the paper carries on the confirmation by the demonstration research method; Finally, using the supply and demand analysis method, the paper analyzes the present situation of the CPA audit quality in our country stock market,and proposes the corresponding countermeasures.