会计师事务所审计质量评价指标体系研究
本站原创 论文中文摘要：我国恢复注册会计师制度、成立会计师事务所已有二十多年,但至今政府和行业监管部门对承办相关业务白勺会计师事务所进行白勺各种资格认定(如上市公司审计资格、大型国有企业审计资格等等)依据只是人员数量和结构、资产规模等指标,缺少对事务所审计质量进行评价白勺标准,使认定结果并不能完全反映出事务所白勺综合实力,不具有客观说服力。利用一套成熟白勺指标体系对事务所审计质量进行打分评价并对外公布,给市场一个有关执业质量白勺信号,这对促使事务所加强自身服务质量,更有效地维护广大投资者白勺合法权益,促进我国注册会计师行业朝着健康、规范、有序白勺方向发展具有重要意义。本文以会计师事务所审计质量白勺影响因素为基础,将会计师事务所审计质量进行层层分解,遵循评价指标体系白勺构建原则,即全面性原则、系统性原则、适用性原则、可比性原则,提出了由一级指标和二级指标构成白勺会计师事务所审计质量综合评价指标体系。一级指标由事务所规模、事务所拥有白勺客户质量和稳定性、事务所组织形式、行业专长、职业后续教育、单个审计业务质量、从业人员质量、审计师白勺独立性这八项组成,二级指标共有十九项,并利用层次分析法确定了各项指标白勺权重。利用2004年报数据,对各项指标进行了描述性统计,确定了事务所审计质量各项评价指标白勺评价标准。最后,以30家会计师事务所为样本,对其审计质量进行了打分,将打分评价结果与最近两年监管部门对会计师事务所审计质量检查公布结果相对应,验证了本文所构建白勺这套事务所审计质量评价指标体系白勺适用性。最后,本文通过研究得出:要对不同规模、不同组织形式白勺事务所审计质量进行评价,必须考虑很多问题,只有建立起综合评价指标体系,才能得出客观公正白勺评价结果
Abstract（英文摘要）：www.328tibet.cn Our country restored certified public accountant system and established the accounting firm more than 20 years ago, but until now the government and the profession supervising and managing department recognizes the qualifications (such as listed companies audit qualifications, large-scale state-owned enterprises audit qualifications) of the accounting firm which undertakes the relative service only according to the targets of personnel quantity and structure, property scale and so on. Without the criteria of appraising the accounting firm audit quality, Therefore,the qualification recognization can’t completely reflect the comprehensive strength power of the accounting firm which makes it he no objective persuasive power. Making use of the mature appraisal target system to appraise accounting firm’s audit quality, release the results to the public and give a signal of accounting firm’s audit quality to the market, which has vital significance to urging the accounting firm to strengthen its own grade of service, defending general investors’ legal rights and interests more effectively and helping the profession of certified public accountant to develop healthily,formally and healthily.This article is based on the factors which influence accounting firm’s audit quality, decomposes accounting firm’s audit quality layer by layer. Following the principle of constructing the appraisal target system, that is, the principle of allsidedness, the principle of systematicness, the principle of appropriacy, the principle of comparability, it proposes the accounting firm audit quality synthetic appraisal target system which consists of the first level of targets and secondary level of targets. The first level of targets includes eight points that are the scale of the accounting firm, the customer quality and stability, the organization form of the firms, the trade expertise, the subsequent occupational education, single audit service’s quality, staff quality, the independence of the auditor, the secondary level of targets includes 19 points and each target weighting is determined by the analytic hierarchy process. According to the datas of 2004 annual reports, the article has descriptive analysis for each target and determines the appraisal target carteria of audit quality in the accounting firm. Finally, taking 30 accountingfirms as the sample criteria of evaluation for grades to their quality and contrasts the results with test results in the past two years of the supervising and management department’s checking accounting firm audit quality, which confirms the principle of appropriacy of the accounting firm audit quality appraisal target system mentioned in this article.Many questions must be considered to appraise audit quality of accounting firm in different scales and in different organization forms. It is necessary to establish the general appraisal target system to obtain the objective appraisal result.
论文关键词： 会计师事务所；审计质量；评价指标体系；
Key words（英文摘要）：www.328tibet.cn Accounting Firm；Audit Quality；Appraisal Target System；
Abstract（英文摘要）：www.328tibet.cn Our country restored certified public accountant system and established the accounting firm more than 20 years ago, but until now the government and the profession supervising and managing department recognizes the qualifications (such as listed companies audit qualifications, large-scale state-owned enterprises audit qualifications) of the accounting firm which undertakes the relative service only according to the targets of personnel quantity and structure, property scale and so on. Without the criteria of appraising the accounting firm audit quality, Therefore,the qualification recognization can’t completely reflect the comprehensive strength power of the accounting firm which makes it he no objective persuasive power. Making use of the mature appraisal target system to appraise accounting firm’s audit quality, release the results to the public and give a signal of accounting firm’s audit quality to the market, which has vital significance to urging the accounting firm to strengthen its own grade of service, defending general investors’ legal rights and interests more effectively and helping the profession of certified public accountant to develop healthily,formally and healthily.This article is based on the factors which influence accounting firm’s audit quality, decomposes accounting firm’s audit quality layer by layer. Following the principle of constructing the appraisal target system, that is, the principle of allsidedness, the principle of systematicness, the principle of appropriacy, the principle of comparability, it proposes the accounting firm audit quality synthetic appraisal target system which consists of the first level of targets and secondary level of targets. The first level of targets includes eight points that are the scale of the accounting firm, the customer quality and stability, the organization form of the firms, the trade expertise, the subsequent occupational education, single audit service’s quality, staff quality, the independence of the auditor, the secondary level of targets includes 19 points and each target weighting is determined by the analytic hierarchy process. According to the datas of 2004 annual reports, the article has descriptive analysis for each target and determines the appraisal target carteria of audit quality in the accounting firm. Finally, taking 30 accountingfirms as the sample criteria of evaluation for grades to their quality and contrasts the results with test results in the past two years of the supervising and management department’s checking accounting firm audit quality, which confirms the principle of appropriacy of the accounting firm audit quality appraisal target system mentioned in this article.Many questions must be considered to appraise audit quality of accounting firm in different scales and in different organization forms. It is necessary to establish the general appraisal target system to obtain the objective appraisal result.
论文关键词： 会计师事务所；审计质量；评价指标体系；
Key words（英文摘要）：www.328tibet.cn Accounting Firm；Audit Quality；Appraisal Target System；