Study On The Relevance Between The Audit Or Individual Characteristics And Audit Quality

Audit quality to investors’ decisions, maintain the confidence of investors andthe stability of the securities market have an important impact. The importance ofaudit quality, is already familiar with our mass and get more and more attention. Thereare a large number of scholars into the research on audit quality, the already researchresults are mainly influencing factors on the quality of audits, research perspectivemainly from three types: the firm level, the branch of the level of audit and auditclients. However, the fundamental body to perform the audit work is auditor-individual.therefore, some scholars began to research the possibility of the auditorson audit quality. And the importance of individual auditors on audit quality decisionhave concerned by policy makers and academias.Normative research section in the article, the first review of the relevant literatureon audit quality and the personal characteristics of auditor, and to summarize them.Followed by the definition of audit quality and the personal characteristics ofauditor, proposed theoretical basis, and make assumptions, illustrates the relevanttheoretical basis and research between the personal characteristics of the auditors andaudit quality. On the basis of previous studies, the paper, from the gender, age,education, professional, experience and positions, six types of audit personalcharacteristics to expand,Study the correlation of personal characteristics and auditquality.The empirical part of the article, we select the2011Shanghai and Shenzhensecurities market’ listed companies’ financial data and audit informations, and manualsearch the data of the personal characteristics corresponding to auditors of thesecompanies. We have established the empirical model to take audit quality as thedependent variable, take the personal characteristics of auditors as the main arguments.The empirical results show that the age, experience and positions of the auditors onaudit quality will have a greater impact, and was positively correlated; auditors ofother characteristics, such as gender, education, professional audit quality and did nothave a greater impact. Therefore, we believe that the auditors of certain personalcharacteristics can affect the quality of audits.Angle of departure from auditors personal characteristics, and study the problemof audit quality, we proposes a new way of thinking for audit quality influencingfactors research. Second, we search the personal characteristics of auditors from theauditor’s file, it become a new combination of archival research and accounting research study.Part of the end of the article, We have some suggestions for accounting firms toimprove audit quality. Because there is a certain difficulty to get the data, the sampledata of this article is limited, it may be difficult on behalf of all, thereby affecting theaccuracy of the part of the audit findings.