上市公司独立审计质量研究-企业管理专业论文.docxVIP

A b A b stra c t In recent years ,w ith th e d ev elop m en t o f cap ital m ark et,acco u nts an d th e C PA firm s in C h in a h av e a fast g ro w in g sp eed and th ey m ak e a d u e con stru ctio n to th e d evelopm ent o f eco nom ic .A u dit qu ality is th e lifeline o f accoun tin g firm s an d th e b asis for th e d ev elo p m en t o f cap ital m ark et-H o w ev er ,h idd en b eh ind b oo m ing C PA aud iting in d ustries is th e alarm ing reality-lo w q u ality aud it ,and th ere h av e b een m an y m ajor au d it failu res w h ich h av e b ro u g h t im m easu rab le lo ss to cap ital m ak et.A cco rd in g to th e p en alty n otice m ad e b y th e M in stry o f F in an ce an d th e A u d it C om m m ision in recent y ears ab o u t C ertified P u b lic A cco u n ts an d th e C PA firm s,th ere are som e p rob lem s v ery seriou sly in th e recen t ann u al au d it o f listed co m p an ies in C h in a.T h e crisis o f p ub lic co n fid en ce in C PA gets w orse. T h erefo re, th e stu d y o n au d it qu ality audit is on e o f th e h o ts and d ifficu lt prob lem s in th e area o f th e cu rrent au d it stu d y,an d it b ecom es o n e o f th e k ey issu es n eed to b e reso lved b y th e cu rrent cap ital m aek et as w ell as C PA p ro fessio n th at h o w can w e inp ro v e th e au d it q u ality. T h rou gh th e rev iew and ev alu atio n th e th eory o f au d it q uality an d o n th e b asis o f v ertical an d h o rizon tal co m p ariso n o f th e p resent situ atio n o f th e in d ep en d ent aud it q u ality o f listed com p anies , w e ch o o se 116 listed com p anies th at w ere issu ed n on -stan d ard au d it rep ort o f 2 0 10 ，an d p aired th em b y th e ratio o f 1: 1,an d co n stitu te a stu d y sam p le o f 2 32 listed co m p an ies.w e tak e acco un tin g firm scale,au d it fee，au d it tenure,th e n atu re o f p rop erty righ t,th e p rop ortio n o f th e first sh areh old er,th e scale o f b o ard