The Construction And Application Of Auditing Quality Evaluation System Of Accounting Firms In The Context Of Supply-side Reform

Certified public accountants audit quality problem has already become the important problem of the auditing profession development,the improvement of audit quality is the hot topic in auditing industry in recent years.High quality audit service is always the guarantee of certified public accountants relies for survival and development.Reform of the \ "supply side\",but also for audit industry audit service quality and improving the efficiency of the audit has brought the new request.Certified public accountants audit quality in China at present there exists a serious problem,the primary performance in the audit service supply mismatch,audit efficiency needs to be improved.Therefore,to establish a set of feasible audit quality evaluation system is very necessary.To establish a adapt to the reform of supply side certified public accountants audit quality evaluation system can not only makes the certified public accountants to improve service quality and audit work efficiency,also for the social public information acquisition benefits of certified public accountants audit quality.So,the supply side reform under the background of certified public accountants audit quality evaluation research has the profound theoretical significance and practical significance.This article refer to a large number of domestic and foreign literature,the study found that a variety of factors affecting the quality of certified public accountants audit,and a single factors affecting audit quality is not enough to evaluate the certified public accountants audit quality,so the construction of certified public accountants audit quality evaluation system should be considered when a variety of factors,and analysis from different angles,to get a more complete research system of audit quality evaluation.In this paper,we first analysis on the supply side reform research of our country's reform of the "supply side" theory meaning and implementation approaches,and on this basis,from the perspective of supply side reform for certified public accountants audit quality evaluation analysis.On research results of experts and scholars at home and abroad are discussed,on the basis of in-depth analysis of the different factors affecting the quality of audit,eventually to build a set of six first-level indicators,twenty secondary indicators of audit quality evaluation system.Finally,this paper also used the 2016 top 30 firms of certified public accountants as sample,by fuzzy analytic hierarchy process(ahp)in the mathematical calculation,testing the effectiveness of the evaluation system.