The Research Of The Form Change Of RSM China Certified Public Accountants On The Audit Quality

Since July,2010, The Ministry of Finance and relevant departments issue a series of interim provisions, pointing out that large and medium accounting firms change into limited liability partnership within specified time and small accounting firms change into general partnership. So it not only provides audit firm becoming bigger and stronger with good conditions, but also lays a solid foundation for improving audit quality.This article is using RSM China Certified Public Accountants as a case, based on the existing accounting firm organization forms and audit quality of literature, introduces the current situation of accounting firm organization forms and existing problems, analysis of its causes and then provide a more reasonable and effective suggestions of it to improve it. This article adopts the method of combining theory with practice, with the help of the relevant laws and regulations, the existing literature and data, using study method of literature and normative research and case study. After getting the RSM China Certified Public Accountants verification, it evaluates the status of the current audit quality and the aspects to be improved. In the study, we have five parts. First is a macroscopic introduction and then this paper reviewed the relative research achievements at home and aboard, which is mainly talk about audit quality and its reference points and the relationship with audit forms and audit quality, learning that aboard research not focus on their relevance, while home research exists not many empirical experiments without consensus conclusion. Consequently, the research on changing form has theoretical and practical significance on improving the audit quality. The third part structures the model of audit quality and using some relevant theories to demonstrate what kind of organization form can effectively improve the quality of audit. In the fourth part is the background of the case study. For the fifth part, on the basis of DeAngelo model, combined with the related theories, starting from two aspects, it explores evaluation effects of audit quality in RSM China Certified Public Accountants. After analyzing for the last part, it summarizes the influence of audit quality and finds some reasons of these problems and then makes some suggestions for our country firm organization to provide empirical evidence on the impact of audit quality.