The Research On The Influence Of Different Actors On Audit Quality

The 21st century, with the listed companies at home and abroad of false accounting and registered accountant to audit failure outbreak of a series of major cases, the quality of independent audits is questioned by the trigger for the market and a quality audit of the accounting profession on the upsurge is created. At the same time accounting Audit failure and false cases are still in the stage. It will be a lasting process to prevent rapidly and resolve the problems in the independent audit which have emerged or may emerge. Theoretically speaking, no matter how serious the issue of audit quality, how difficult to resolve, they are the problems of registered accountant's behavior. But in fact, not only registered accountant acts affect the quality of auditing, other actors in the auditing market also have a major impact for audit quality. Therefore, we research the different actors of the auditing market how to affect the quality of the audit. There is going to be theoretical and practical significance.In this paper, absorbing and drawing on the basis of previous studies, we systematically analyze and study for the meaning of the auditing quality and the definition of different actors. We construct the game model for building enterprise management, accounting firms, the Government and the Association of Registered Accountants four actors affecting auditing quality using game theory, and the evolution of a path of the quality of the audit is analysied. Audit trails are not spontaneous evolution of the quality and stability of the conclusions of the state high-quality trend. And then using entrusted with the responsibility of economic theory, the principal-agent theory, and the insurance-depth we analyse the factors of different actors affecting the quality of the audit. And the different actors of the impact of strategic options factor is defnited. According to the experience of China's listed companies using data Logistic regression model of enterprise management empirically we analyse of the impact of the factor, conclude with a different actors standardize and improve the quality of the audit recommendations.Different actors through the audit quality of research can describe the quality of auditing problem of the evolution path to go down to the mechanism of the formation of audit quality, and enhance governance audit issues targeted to improve the efficiency of the operation of the audit market.