Research On Audit Quality Evaluation Of Accounting Firms

Since China's economy is booming,however,a series of financial frauds go with flourished auditing industry.Audit quality of accounting firms in China is worrisome.So the urgent need is to build a comprehensive evaluation method about the audit quality of accounting firms,in order to improve service quality of accounting firms and to provide high quality of audit services for the public.To begin with,this thesis reviews international and domestic academics' research results about definition of audit quality and audit quality evaluation,the next step is to introduce research status of accounting firms' audit quality in China and to analysis affecting factors.And on this basis,the author disassembles those factors and to build index system including five first grade indexes and twelve secondary indexes under the principle of establishment.Besides,analytic hierarchy process is chosen to build evaluation index hierarchy structure model according to the advantage of AHP and features of evaluation index system which is multilayered and combined with qualitative and quantitative indexes,Finally,forty-five accounting firms are selected as samples in order to make an empirical analysis above index system.Some policy suggestions are rise to improve audit quality.