Cpa Audit Quality

With the market economy development, the enterprise accounting information qualityappears even more importantly, But the importance of certified public accounts who audit theaccounting information is also becomes big. Certified public accounts's performance ismainly through to audit the public company's report, in order to determines the accountinginformation the authenticity, the validity and compliance and so on. Therefore the quality ofcertified public accounts report is important to the investor who knows littleinformation. however, with the company's audit defeat cases, such as "Enron Corp" "worldcommunication","kelon" and so on, we can draw a conclusion that is certified publicaccounts audit quality also has problem, can not meet the related benefits need. The gap ofaudit expectation doesn't drop instead of rise, because the audit quality relates the healthydevelopment of the capital market, the profession of certified public accounts's lasting, eventhe economical development of the entire country. Therefore seeks the reason which leads tolow audit quality, and proposed corresponding countermeasure, is the main content of thisarticle.This article mainly analyzed the existence of audit and the audit quality connotation,simultaneously according to Securities Supervisory Association's,Administration of auditand institute of certified public accounts investigation proved the audit quality situation isvery low. Then analyzed a series of bad responded cause of the low quality. Following thisarticle analyzed the audit low quality reason, from the external environment, the listedcompany the certified public accounts company and certified public accounts angle, thenproposed the corresponding countermeasure. I hope through this article's research can makecertified public accounts audit work well, can improve our country's audit quality, can reducethe gap of audit expectation, enhance the vigor of the capital market and the nationaleconomic potentiality.