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Cpa Audit Quality Factors

Posted on:2006-04-25Degree:MasterType:Thesis
Country:ChinaCandidate:K Y XuFull Text:PDF
GTID:2206360155959036Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present, CPA audit quality and CPA audit scandal are two problems apparently prompting concern at home and aboard. A querying CPA audit quality movement is aroused all over the world. How to improve CPA audit quality has become a focus that government, CPA institute and investors all concern. This paper analyzes three factors that influence audit quality: audit tenure, auditor size and auditor form. This paper points out that audit quality includes single audit affair quality and audit firm quality, then introduces the phenomenon of CPA audit quality in and out of country. After that it theoretically explains how audit tenure, auditor size and auditor form affect audit quality, then it makes the conclusion that longer audit tenure, bigger accounting firm and partnership accounting firm generally have higher audit quality. On these bases, the paper studies the data of year 2004 from the listed companies of foodstuff and drink industry in Shanghai & Shenzhen Stock Exchange. Multiple linear regression method is applied to analyze audit quality and the relevant factors to influence it. At last, the paper puts forward certain proposals to improve CPA audit quality.
Keywords/Search Tags:audit quality, audit tenure, auditor size, auditor form
PDF Full Text Request
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