An Empirical Study For The Quality Of Audit Personnel Impact On Audit Quality

With the development of the economy, the certified public accountants have played a significance role in the economic life, what’s more, the quality of audit results have been more and more taken serious of the publics. Recently, audit failures have taken place frequently, and this make the public serious concern about the audit quality. They doubt that whether the CPA could monitor the running of the economy. This also produced a crisis of confidence. As a result, the progress of the civil audit has been seriously hampered. In the background of the increasingly fierce international competition, China’s civil audit industry must continue to improve their own practice standards and audit quality so that they can achieve sustainable development. As far as this problem be concerned, there are many experts and scholars have focus on the improvement of the audit quality on the side of the quality of the audit staff. On the basis of their research, this article is focusing on effect of the quality of the audit staff to audit quality, through my research I look forward to make further improvement of audit quality and make sense to the development of the audit profession.This article has been divided to four portions, the main the ideas are as follows:Part one:Introduction. The main idea of this part is to introduce the purpose, background and significance of this article. Then analyze the framework and the main content of the writing.Part two:theoretical part. This part analyze the definition the audit quality and the quality of the audit staff, and make the foundation for the next theories.Part three:empirical test section. Through the data we collected, the research has been done. By the analysis of the audit staff in the four dimensions of experience, professional competence, educational structure, as well as follow-up training, and with the assistance of the relevant theory, we discussed the issue combined with the data of listed companies and the top 100 firms and make the empirical test, and eventually draw the relevant conclusions of the auditors affect the quality of audit quality.Part four:conclusions. Some sound proposals have been made by the research before. In the end of the article concludes with a few thoughts on how to improve audit quality in terms of the quality of audit personnel. First, raise the access threshold; besides, the certified public accountants must lay great emphasis on attracting high-educated people such as master’s or PhD.