【作者】 杨波；

【导师】 彭桃英；

【作者基本信息】 湖南大学 ， 会计学， 2005， 硕士

【摘要】 随着“琼民源”、“红光实业”、“银广夏”等上市公司造假案件的频频曝光,我国会计师事务所的审计质量令人担忧,投资者的信心受到了前所未有的冲击,会计师事务所的生存与发展面临前所未有的考验。如果我们可以客观的评价事务所的审计质量,其一能够帮助投资者区分事务所审计质量的高低,减少投资风险;其二能够促进事务所提高审计质量,改变社会公众对注册会计师行业的不信任危机。而在我国目前阶段,我们在具体评价事务所的审计质量或某项审计业务的质量时,尽管方法繁多,但不够科学、合理,没有将其细化,使之具有可操作性。并且,由于我国目前在对审计质量进行评价时缺乏一套典型的、切实可行的评价指标和较好的评价方法,以致很难客观的评价各事务所的审计质量情况。为了事务所的健康发展和内部治理结构的优化,有必要建立一套切实可行的评价指标体系并采用合适的方法对事务所的质量进行客观的评价。所以,本文以审计工作质量为研究对象,提出了会计师事务所审计工作质量评价指标体系的建设性构想。试图通过运用定量分析的方法,将模糊层次评价方法运用到审计工作质量的评价中来;同时,通过设计问卷调查表,采用封闭式问卷的形式,用一种实证的方法确认各指标对审计工作质量评价的影响程度。在此基础之上,对注册会计师审计质量的评价指标体系及质量评价方法进行分析和研究,建立一套典型的、切实可行的评价指标和较好的评价方法。更多还原

【Abstract】 As the exposure of series of cheating cases which happened among Listed company, such as "Qiong Min Yuan" , "Hong Gang Industry" ,and "Yin Guang Xia" and so on, it worries us that the auditing quality of the certified public accountants in China has become a big problem. It is shown that the confidence of investors has been greatly shocked unprecedentedly. How to exist and how to develop for the certified public accountants are to be tested. If we can evaluate its auditing quality objectively, it will be helpful for investors, not only to distinguish the auditing quality of the certified public accountants to reduce the risk of investment, but also promote the certified public accountants to enhance auditing quality and change the idea of distrust in the field of registered accountants among the public. Although recently there are a great number of methods of evaluating the auditing quality of the certified public accountants or certain a business, they are not reasonable and scientific enough. At the same time, we haven’t subdivided them so we fail in its operability. Moreover, without a set of typical and practicable evaluation indexes in China recently, when evaluating auditing quality, we have great difficulty in evaluating the auditing quality of the certified public accountants objectively. In order to develop the certified public accountants and optimize its inner administering construction, it is necessary for us to build a full set of practicable evaluation index system and adopt suitable approaches to evaluate its auditing quality of the certified public accountants. So, through the research on audit work quality, this paper raises the constructive concept of evaluation index system in the certified public accountants. It tries to apply the fuzzy analytic hierarchy process to the evaluation of auditing work quality, by means of quantitative analysis. Meanwhile, how those indexes influence the evaluation of auditing work quality respectively has been ensured by demonstration in the form of closed questionnaires. Through the analysis and research on evaluation index system and ways of evaluating, it tries establishing a set of typical and practicable evaluation indexes and better methods of evaluation in China.更多还原