Study On Evaluation System Of Accounting Firms’Audit Quality

Gradually along with the rapid development of the capital market, people begin to pay close attention to and attaches great importance to the quality of certified public accountants audit, therefore, a large number of scholars began to study of certified public accountants audit quality launched a series of analysis. First of all, establish an accurate and reliable audit quality evaluation system was regarded as a precondition to improve the quality of audit, and second, to establish evaluation system has proved to be accurate and reliable to firm launched a layered management, to ensure the firm’s long-term healthy and steady development of the industry. Above all, build reasonable evaluation system of audit quality, it is important to perfect, objective and fair, scientific and reasonable evaluation system can ensure the effective transmission of information, both investors and creditors to be able to understand the objective truth of accounting information in a timely manner, at the same time, the firm can also clearly understand their own situation, continue to strengthen their competitiveness and credibility.This study on the influence factors of certified public accountants audit quality as the breakthrough point, on the principal-agent theory, information theory, the reputation theory, insurance theory and related theory as the theoretical basis, firstly introduces the meaning and characteristics of certified public accountants audit quality evaluation, in view of the domestic currently existing in the accounting firm’s audit quality evaluation of defects are analyzed in detail, after analysis found that the main problems in evaluation index is not comprehensive, the audit quality evaluation lag, etc., and discusses the causes of the problems existing in the research; Secondly the influencing factors of certified public accountants audit quality layers of decomposition, follow the principle of the construction of evaluation index system, namely the overall principle, scientific principle, the objectivity principle, development principle, the principle of applicability and comparability principle, through the analytic hierarchy process and fuzzy evaluation method to complete the work in the construction of evaluation system. Primary index by can identify material misstatement risk, firm size, a single audit business, brand reputation, quality of punishment given by the five secondary index with a total of11items, including working time, education situation, with the number of certified public accountants, advocate business income and workers, etc. Using the2012annual report data for statistical analysis of all relevant indicators in detail, and finally establish the evaluation system of scientific and reasonable. Finally, the mission to the international accounting firm and certified public accountants as sample, is the source and letter the building about the firm’s audit quality in our study was verified the applicability of the evaluation index system.