审计效率影响因素关与提高路径分析-会计学专业毕业论文.docx

A b A b st ra c t A b s tr a c t T h e C h in ese In stitu te o f C ertified P u b lic A ccou ntan ts (C IC PA ) h as en cou rag ed C ertified P u b lic A cco u n tan ts F irm (C P A firm ) to g ro w b ig g er an d stro n g er in 2 0 0 7 .It is to cu ltiv ate som e com p etitiv e C PA firm s, to p erfect th e au d it m ark et. T h e p ap er research ed on th e in flu en tial facto rs o f au d it efficien cy an d th e p ath to im p rov e au d it effi cien cy. It is con du civ e to ev alu ate th e efficien cy o f C h in a s C PA firm , to fin d o u t th e w ay to enh an ce th e com p etitiv en ess o f C PA firm an d th e gro w th o f C PA in d u stry. F irst, th e p ap er u sed eco n o m ic th eo ry an d m an ag em en t th eo ry to an aly ze th e co nn otatio n o f au d it efficien cy，an d in d icate th at th e qu ality o f au d it is th e p rem ise of au d itin g efficiency. S eco n d , th e p ap er an alyz ed fou r in flu en tial facto rs o f au dit efficien cy, inc lu d in g au d it p ro ced ures, h u m an reso u rces, th e size o f C PA firm , an d in fo rm atio n techn o lo g y. T h ird , th e p ap er ex am in ed th e p u n ish ann o un cem en ts o f C h in a S ecu rities R egu lato ry C om m issio n (C S R C ) fro m 2 0 0 1 to 2 0 1 1, an d co n sid ered th at th e au d it p lan , th e circu larizatio n , th e su p erv isor an d an alytical rev iew m ay im p act au d it qu ality an d au d it efficien cy. T h en th e p ap er u sed d ata en v elop m en t an aly sis (D E A ) to ev alu ate th e au d it efficien cy an d T ob it m od el to v erify th e in flu en tial factors o f au d it efficien cy . L ast, acco rdin g to th e p rev iou s th eoretical an aly sis an d em p irical resu lts, th e p ap er su m m arized fo u r w ay s to im p rov e aud it efficien cy : au d it exp ert sy stem , kn ow ledg e sh arin g, en co uragem ent, an d th e m erg er o f C PA firm . F ro m em p irical an aly sis, it in d icated