本文選題：審計(jì)質(zhì)量 + 事務(wù)所任期��； 參考：《南京理工大學(xué)》2005年碩士論文

【摘要】：目前,國(guó)內(nèi)外各方面對(duì)CPA審計(jì)質(zhì)量、CPA審計(jì)丑聞等事件異常關(guān)注,在全球范圍內(nèi)掀起了一股“質(zhì)疑CPA審計(jì)質(zhì)量”的運(yùn)動(dòng)。如何提高CPA審計(jì)質(zhì)量,已成為當(dāng)今世界政府、注冊(cè)會(huì)計(jì)師協(xié)會(huì)及投資者等關(guān)注的焦點(diǎn)。 本文針對(duì)上述情況,以會(huì)計(jì)師事務(wù)所為立足點(diǎn),分析了影響審計(jì)質(zhì)量的三個(gè)因素:事務(wù)所的任期、規(guī)模和組織形式。文章分析了我國(guó)CPA審計(jì)質(zhì)量的現(xiàn)狀,從理論上剖析了事務(wù)所任期、規(guī)模和組織形式對(duì)審計(jì)質(zhì)量的影響,并選取2004年滬深兩市食品、飲料行業(yè)的上市公司及負(fù)責(zé)其審計(jì)的會(huì)計(jì)師事務(wù)所為研究樣本,建立了Logistic回歸模型,用統(tǒng)計(jì)軟件SPSS進(jìn)行了多元線性回歸分析,得出任期較長(zhǎng)、規(guī)模較大、合伙制事務(wù)所的審計(jì)質(zhì)量一般較高的結(jié)論。文章最后有針對(duì)性地提出了改善CPA審計(jì)質(zhì)量的對(duì)策:合理確定事務(wù)所任期、事務(wù)所應(yīng)走規(guī)�；�(jīng)營(yíng)道路、推進(jìn)事務(wù)所體制改革。
[Abstract]:At present, various aspects at home and abroad pay special attention to the CPA audit quality, such as the CPA audit scandal, and set off a campaign of "questioning the quality of CPA audit" in the world. How to improve the quality of CPA audit has become the focus of the world government, CPAs and investors. In view of the above situation, this paper analyzes three factors that affect the audit quality: tenure, scale and organizational form of the firm, taking the accounting firm as its foothold. This paper analyzes the current situation of CPA audit quality in China, theoretically analyzes the influence of tenure, scale and organization form of the firm on audit quality, and selects food products from Shanghai and Shenzhen stock markets in 2004. The listed companies in the beverage industry and the accounting firms in charge of their audit are taken as the research samples, the Logistic regression model is established, and the multivariate linear regression analysis is carried out by using the statistical software SPSS. The results show that the term of service is longer and the scale is larger. The conclusion that the audit quality of partnership firms is generally high. Finally, the paper puts forward the countermeasures to improve the audit quality of CPA: to determine the tenure of the firm reasonably, the firm should take the way of large-scale management and promote the reform of the firm system.
【學(xué)位授予單位】：南京理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 徐國(guó)忠;;獨(dú)立審計(jì)質(zhì)量探析[J];現(xiàn)代商貿(mào)工業(yè);2008年10期

2 楊潔;;我國(guó)注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量的影響因素與改善對(duì)策[J];中小企業(yè)管理與科技(上旬刊);2012年08期

相關(guān)碩士學(xué)位論文 前2條

1 尹爍;我國(guó)會(huì)計(jì)師事務(wù)所規(guī)模與審計(jì)質(zhì)量的關(guān)系研究[D];東北財(cái)經(jīng)大學(xué);2010年

2 鄒筑臣;審計(jì)定價(jià)的博弈分析[D];武漢理工大學(xué);2006年

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本文編號(hào)：1866198