Research On Evaluation System Of Audit Quality Based On Zhongxingcaiguanghua Accounting Firm

How to evaluate the audit quality is always is the focus and difficult problems in audit.The society has not been able to form an effective evaluation of the objective, scientificmethod, comprehensive evaluation of top100accounting firm issued CICPA annual is stillstudies simply firm own business income and the number of auditors, not comprehensiveenough, the lack of convincing. The audit information user often fail to understand the trueaudit quality, cannot choose the high quality accounting firm audit market, is not conducive tothe survival of the fittest. It is necessary to establish a set of scientific, reasonable evaluationsystem of audit quality, has the vital significance to the development of theory and practice.This paper first introduces the related theory of audit quality, expounds its connotation, andanalyze all kinds of factors affecting audit quality. Then according to the above factors, theway to quantify the audit quality evaluation index system of the indicators evaluation criteria;then determines the evaluation standard of audit quality of CPA firms, the introduction ofAHP and Yaahp software, to determine the index weight; and then in this case, first introducedthe basic situation of Xingtai Zhongxingcaiguanghua accounting firm and all aspects of theperformance. Based on the Hebei province Xingtai city Zhongxingcaiguanghua accountingfirm of investigation, specific application of audit quality evaluation system established onthis thesis, the evaluation of audit quality is quantified, the fraction; and finally puts forwardthe countermeasures to improve the quality control of audit.