| After the restoration of the CPA system in our country’s audit industry rapid rise of the,but at the same time,the rapid development also brought a series of problems,emerging phenomenon of fraud auditing the audit report users begin to question the accounting firm’s audit quality.Therefore,this paper attempts to influence analysis of regulatory policy from the angle of the market for audit quality.Based on the 2011-2015 China’s a-share listed companies of Shanghai and Shenzhen as the research object.Analysis our country audit quality present situation of the listed companies,and from whether the CPA provides mandatory rotation and non audit service and the internal control system is sound three aspects to empirical research on the impact on audit quality,and tries to analyze the effect of the pairwise interaction on audit quality.This paper through the study draw the following conclusions:(1)accounting restatement behavior of China’s listed companies is widespread,caused by the company for the low audit quality reasons are not the same,but the audit quality showed an overall upward trend year by year.(2)registered accountants audit tenure and audit quality has a significant negative correlation,in internal control sound corporate implementation of mandatory rotation policy improvement of audit quality has a positive To promote the role;the transition auditor of the existence of the enterprise whether accounting restatements had no significant effect.(3)Auditors provide non audit services to audit quality improved without obvious effect,and in the internal control sound company auditors also provide non audit services,to improve audit quality of little effect.(4)The relationship between the internal control system is sound and audit quality is not significant.At last,based on the research results of this paper proposed the corresponding policy recommendations,in order to improve China’s listed companies,audit quality,the overall level. |
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