Study On Influence Of CPA’s Personal Characteristics On Auditing Quality

To every investor, the quality of auditing occupies the most important place. Good quality of auditing can guide the direction of the decision of the investors, and enhance investors’confidence, meanwhile good quality of auditing can also maintenances a safety properties of the securities market. For the importance of audit quality, more and more people pay attention on it. For now, there have been a big number of the academic enthusiasts participating in discussion of audit quality. For the existing research results, the main topic focus on what reasons influence the quality of audit, the professional service of the accounting firm, and the diversity of customers. As the main body of auditing, the individual certified public accountants determine the quality of auditing. Therefore, researchers figure out the possibility relevance between the certified public accountants and the quality of auditing.In the relevant theoretical research section, this article will first choose the literatures of audit quality and certified public accountants in full. the second is the system summary analysis, the concept of characteristics and certified public accountants audit quality questions in the complete definition, then puts some basic theoretical issues associated, relevant assumptions idea, finally expresses itself characteristic and the certified public accountants audit quality phase correlation exists between the two on the basis of the theory, and the necessity of research. On the basis of previous study, we focus on the professional, educational background, professional experience, political affiliation (party members), the position within the five kind of certified public accountants (whether partner) personal characteristics, to explore the correlation between audit quality and its.This article based on the real cases, chosen three provinces in northeast of China in 2014, when all the listed companies internal real financial data and smoothly audit data as samples for discussion, manual operation to search, collect the characters of CPAs. We can carry on the empirical model clearly, and the model set to audit quality as the dependent variable, while the independent variables to select the most critical of its own characteristics of certified public accountants, with its own characteristics of certified public accountants to audit the quality of the results for testing purposes. After the empirical and serious discussion, the results clearly show that the choice of certified public accountants professional direction, working experience, working unit position for audit quality is the result of the relatively large impact, and presents the obvious positive correlation properties. And the degree of certified public accountants, as well as the personal political landscape impact on audit quality is not very great. Therefore, this article relatively accurate, said some own characteristics of certified public accountants to audit quality produce certain effect.This article is based on certain personal characteristics as the main direction of certified public accountants audit quality for scientific research, and the influence factors of audit quality in the direction of new detailed research on the issue. On the other hand, because the characteristics of CPA need to be find out from their own archives, such as the Chinese institute of certified public accountants, so it’s very natural to form a kind of new research methods, this is the research and accounting archives and the research can be naturally combined. In the end of this article, we also put some valuable reference for their high audit quality advice. Due to some data obtained in the process there are some inevitable difficulties, so in this article for sample data selection is limited, not very comprehensive on behalf of all the data, so as to affect a certain part of the audit the accuracy of the conclusion of its own.