The Impact Of The Reform Of Accounting Firms On Auditing Quality

To promote the development and expansion of Chinese accounting firms, the Ministry of Finance and other relevant departments to go abroad, and actively explore the CPA organization form suitable for China. In recent years, accounting firms from the industry to actively promote the transition to a limited liability partnership’s special general. Since July 2010, Ministry of Finance, Business Administration and other related departments, the promulgation of the relevant requirements of large accounting firms in the December 31, 2010 for the restructuring of the special general partnership, and to encourage medium-sized accounting firm in 2011, December 31 Japan transformed into a special general partnership. Implementation of this provision is not only conducive to China’s accounting firm bigger, stronger, and also the objective laid a solid foundation for improving the quality of our accounting firm. On this basis, the paper chooses 2009 to 2013 five-year period of time before the end of 2011 to complete the conversion of 9 CPA CPA (Certified Public Accountants Lixin, Shine Wing Certified Public Accountants, the big Hua Certified Public Accountants, the big accounting firms, RSM China Certified Public Accountants. Horwath CPA, Certified Public Accountants, the bounden duty of the international accounting firm, caused by the same accounting firm) audit fees, audit opinion type, scale audit of these three aspects, analyzes the changes in these three indicators before and after the change in the form of firm organization and use analytical methods columnar charts and data tables combined with the impact of the restructuring of the accounting firm to conduct audit quality Discussion. Firstly, the research background, significance, literature review and abroad elaborated; then the impact of the restructuring of the accounting firm’s audit quality elaborated the theory analysis, and secondly, the current situation and its causes are analyzed before the restructuring; and finally, by the completion of the restructuring of the nine case studies accounting firms, and histogram data using the method of combining form, from the audit fees, audit and audit opinion type scale restructuring of the three angles of impact of the accounting firm to audit quality research.