The Research On The Influence Of Ultimate Control Right And Audit Committee Characteristics On Audit Quality

In the new historical period,how to further improve the audit committee system to give full play to audit committee function,to promote the listed corporation governance system and management ability to be modernization,to improve audit quality level,is an important issue to be highly valued,study and solve.Basing on the theory of corporate governance and the characteristics of audit committee,This thesis takes literature and empirical research method to analyze the internal relationship between audit committee and audit quality.The research will help to perfect the inner structure and develop the function of audit committee of Listed Corporations.It sets up a mechanism of performance evaluation from the aspect of audit committee characteristics in order to improve its efficiency and satisfaction;It also introduce the different ultimate control right to analyze the effect of audit committee system so as to broaden the research field of audit committee and provide references for audit committee under different ultimate control right.The research indicates:(1)The audit quality of state-owned listed companies is lower than that of non-state-owned listed companies;(2)The audit committee of listed companies work diligence is stronger,the improvement of audit quality is more significant;(3)The independent and professional degree of non-state-owned listed companies have a greater impact on audit quality,but the work diligence has little effect on audit quality.