Research On Audit Efficiency Of Accounting Firms In China

In the actual work,the author noticed that the auditing work of the firm is generally under the phenomenon of efficiency.The reason was found that a considerable number of accounting firms did not perform audit procedures well in the audit process,or that some firms had entered the market.In the past,the audit plan was not well done.What is more,the development of the audit plan was merely in the form of a post-existence incident.The above problems have caused the office to spend time and effort,but reduced the auditing efficiency.There are also problems with audit procedures in some firms,such as incomplete certification procedures and analytical defects.All these have seriously affected the audit efficiency of the firm.Moreover,due to the differences in organizational forms and personnel structure among the firms,the audit efficiency is also different.In view of the above-mentioned problems,this paper researches and analyzes the efficiency status of accounting firms in China using the DEA model,and finds that China' s accounting firms generally have a relatively inefficient overall efficiency.The overall efficiency average is only 0.625.Efficiency and scale efficiency are also in an ineffective predicament.This shows that our domestic firms still need to make full use of their existing human,financial,and material resources,and rationalize their allocations in order to maximize their overall efficiency.Subsequently,this article further analyzed theoretically the factors that affect the efficiency of domestic investment audits,and used the TOBIT model to empirically test the auditing efficiency.The study found that the accounting level of certified public accountants in the human factor,the degree of experience,and the training of the firm,And the factors of the organizational form and the firm's own audit procedures have a significant correlation with the firm's audit operating efficiency.At the same time,this paper has empirically verified that the proportion of men and women,the size of the organization,and the discreteness of the headquarters and branches are not significantly related to the auditing efficiency of the firm.These findings will help Chinese accounting firms to better evaluate their own efficiency and better understand where they should improve.Finally,this article starts with the influencing factors of firm audit efficiency and proposes rationalization suggestions for improving the efficiency of local firms.For our accounting firms,we should establish a reasonable audit procedure to continuously improve the CPA's academic level and experience level.At the same time,we should also strengthen the relevant training of auditors.We must also adapt measures to local conditions in the form of organization,and gradually adopt limited liability system.The transition to a special general partnership system should be a smooth transition.At the same time,local authorities should also attach importance to the factors that influence the level of information technology in audits.