Certified Public Accountant Audit Quality Of Listed Companies In China

Along with the deepening process of China's market-oriented economy reform, the CPA audit quality plays an utterly important role in the stabilization and improvement of the capital market, and it is also the most important for the accounting company to survive. However, with the frequent exposures of false accounting cases of those listed companies such as Qiongminyuan, Hongguang, Dongfangguolu and Yinguangxia, the audit quality of CPA in the listed companies in our country has become a more and more grievous problem, which we cannot ignore any more. The fair foundation of the capital market has been threatened, and the survival and development of the CPA firms are faced with an unprecedented challenge. For all these reasons, the author chooses to write this dissertation.This dissertation consists of the following three parts:Part 1. Introduction. This part introduces the main related concepts of this dissertation and analyzes the theoretical and value basis.Part 2. This part introduces the three main reasons for the low audit quality.Part 3. This part introduces the corresponding ways to solve the above problems.