The Study Of The Mandatory Need Of Auditing And The Auditing Quality

With the incessant perfection of market economy in our country, the position and function of auditing is becoming more and more important in national economy. Although the auditing market had been developing shortly, the quality of auditing has many problems, which academic circles begins to pay more attention to from "old three case" to "new three case" in 90s. The burst of "Yin Guang Xia" event aroused a sincere crisis again in the whole auditing market, which made the public of society and relevance person doubt the auditing quality. The auditing quality impacts to the existence and development of auditing, therefore, the improvement of auditing quality is the key to promote the auditing to gain development in the new period.In recent year, the foreign scholars made a lot of research on the auditing quality. But its applied value is restricted in capital market of our country because of the difference in politics, economy, law and background of culture between our country and other countries. More important, the development of our capital market and certified public accountant has short history of only tens years, which is more different from the west of several centenaries. The scholars in our country researched on auditing quality from the angle of accounting firm and certified public accountant, which is about the single auditing quality influential element, such as the professional ethic of certified public accountant, the scale of accounting firm, the charge for auditing, the independence of certified public accountant and so on, not solving the question of the need for auditing which is the most essential question on auditing quality. In relevant document, many scholars, according to the foreign scholars'train of thought, are of the opinion that the need for auditing influencing our country's auditing quality is the voluntary need, but hold the attitude denying mandatory need for auditing from the government. This article based on the front research pointed that mandatory need for auditing has the irreplaceable effect on rising the auditing quality in our country through analyzing on special of need for auditing in our country's auditing market and find out the approach to rising auditing quality from the mandatory need for auditing and put forward a proposal for rising auditing quality in our country.