An Empirical Study Of The Impact Of Signature CPA Partner Features On Audit Quality

Audit quality,as a guarantee of the quality of financial information,plays an important role in the interests of investors and the healthy operation of the capital market.As the auditing subject,the quality of the certified public accountant plays a decisive role in auditing quality.Therefore,to study the quality of auditing,we must consider the impact of the CPA.The execution of the audit project is completed by a signed CPA team composed of project partners and project leaders as the core audit team.The project partners have overall control of the audit project,and the project leader organizes and guides the implementation of the audit project.The two play a key role in the audit team's auditing style and auditing efficiency,and the relationship between their partners will definitely affect the auditing efficiency and further affect the auditing quality.This article selects the perspective of a partner of signing certified public accountants,reviews the literature on audit quality and characteristics of certified public accountants,and analyzes the theoretical basis for the different matching characteristics of a signing certified public accountant partner to affect the quality of auditing.Test model for the relationship between quality.The 2013-2018 A-share listed companies were selected as samples,and the impact of the gender mix and cooperation stability of the signing CPA partners on the audit qualitywas tested,and the conclusion was finally reached:(1)under other conditions,the signature The characteristics of opposite-sex matching of CPA partners help improve audit quality;(2)under certain conditions,the stability of the cooperation of signed CPA partners helps to improve audit quality;(3)the opposite-sex matching of signed CPA partners will enhance The relationship between the stability of the partnership of signing CPA partners and the quality of audit.Based on the above conclusions,this paper proposes that the practice file of certified public accountants should be improved,the establishment of signature certified public accountant partners should be strengthened,and industry supervision of supervisory departments should be fully utilized to make full use of the complementary effects of the partners to improve the work efficiency of the audit team and ensure the audit quality.