Research On Audit Quality Evaluation Index System Of Accounting Firms

Along with our country entering the new era,the high quality of economic development,economic subject to internationalization,large-scale and network,improve the domestic capital market system,to enhance function of capital market,the social from all walks of life consciousness constantly strengthen the investment,the government,scholars and the public more and more high to the requirement of the authenticity of accounting information disclosure,which makes the audit work plays a more and more important role.Certified public accountants as intermediary organizations,as the audit work of the participants in the market economy,verification,and the revealer,to maintain healthy and continuous development of capital market plays an extremely important role.However,recently more and more audit failure case for the public trust of certified public accountants greatly reduced,thus questioning of certified public accountants industry practice principle of "independent,objective and fair",makes the certified public accountants industry in our country is faced with more severe credit crisis.Audit quality is the lifeblood of accounting firms,and the quality of auditing determines whether accounting firms can develop sustainably.But due to some of the features of audit quality itself,at present our country related scholars for audit quality alternative indicators not form a unified view,also did not discuss the unified standard to evaluate the quality of audit.Facing the present situation,it needs the joint efforts of the theoretical and practical circles to construct a set of fair and reasonable auditing quality evaluation index system.In this paper,we study mainly on the influence factors of certified public accountants audit quality as a starting point,on the principal-agent theory,information theory and reputation theory and related theory as the theoretical basis,introduces the connotation of audit quality and characteristics,from the current our country current the current situation of the two kinds of audit quality evaluation index system is analyzed,found that the evaluation index system of audit quality in our country at present there are four major problems,respectively,the evaluation index weight of evaluation index is not complete,no or unreasonable,qualitative indicators evaluation standard,lack of the evaluation results analysis application.Secondly,from the definition of audit quality as a starting point,follow the evaluation index system of the principle of combining the comprehensiveness and importance of building,the maneuverability principle,scientific principle and development principle,the integrated use of literature,in combination with qualitative quantitative method,analytic hierarchy process(ahp)and the questionnaire survey and the analysis of the YAAHP tools to complete the audit quality evaluation system of building work.The audit quality evaluation system of 7 primary indicators and 20 secondary indicators was constructed.Quantitative indicators in determining the rating standard,utilization of note,industry association released information management information,the China securities regulatory commission,such as data,the index to make a detailed statistical analysis,the qualitative indexes,according to the relevant laws and regulations to determine the scoring criteria,to ensure that eventually establish the evaluation system of scientific and reasonable and practical.In the end,the case study of dahua accounting firm was carried out to analyze the problems in its audit quality evaluation and put forward some Suggestions for improvement.The index system constructed in this paper focuses more on the quality control of the internal practice of the firm,and the evaluation index system can objectively reflect the audit quality of the firm.The research conclusion enriches the theory of audit quality evaluation and provides a reference for the scientific evaluation of audit quality of accounting firms.