【作者】 司艳萍；

【导师】 杨秋风； 刘铭达；

【作者基本信息】 广西大学 ， 金融学， 2003， 硕士

【摘要】 随着市场经济的发展和深入，资本市场对注册会计师高审计质量的需求与日俱增，对于审计质量的研究也显得日益重要。近年来，国内、外相继爆出会计造假丑闻，而且越演越烈，使得注册会计师一度面临诚信危机和发展危机，人们开始对注册会计师行业“经济警察”的作用产生质疑。因此，对影响中国注册会计师审计质量的因素进行剖析具有重要的现实意义和研究价值。 本文首先对国内外“审计”和“审计质量”的概念作了归纳，这些概念涵盖了对审计目标、审计程序、职业道德和专业胜任能力的要求，是保证注册会计师审计质量的底线。论文的第二章对影响审计质量的内部因素进行剖析，这一部分借鉴了西方评价审计质量的两个因素：专业胜任能力和独立性。论文的第三章分析了影响注册会计师审计质量的外部环境因素，包括法律因素、市场因素和行政因素。第四章分析了影响审计质量的测度性指标，借助了非标准无保留意见和证券市场审计集中度这两个指标为桥梁来间接观察审计质量的现状。第五章则是全文的落脚点，总结了改进注册会计师审计质量的若干可行性对策。 相信通过政府、注册会计师行业以及上市公司的齐心合作，中国注册会计师执业质量的提高便指日可待了。更多还原

【Abstract】 Along with the deepening process of China’s market-oriented economy reform, the capital market’s demand for high quality audit is looming large, also the study in this regard becomes more and more important. During the past few years, home and abroad overlapping scandal outburst of fudging books make CPAs have to confront a grim crisis of integrity. The public becomes more and more dubious to CPA, who has once been dubbed as ’Economic Policeman’. So to analyze the factors affecting Chinese CPA’s performance is critically important no matter in academia or in practice.The Chapter 1 comes up with variety of home and abroad conceptions regarding ’auditing’ and ’auditing quality’, which cover audit objectives, audit procedures, audit ethnics as well as requirements of vocational competitiveness. All mentioned above insure the quality bottom line of CPA auditing.The Chapter 2 probes and analyzes the internal factors affecting auditing quality. This part references to two factors stemmed from west Evaluation Auditing: Vocational Competitiveness and Auditor Independence.The Chapter 3 studies the external factors affecting CPA’s auditing performance, including law, market, as well as administrative.The Chapter 4 analyzes the measurability indicator that affects auditing quality. Resorting to modified opinion indicator and securities market auditing concentration indicator to evaluate Chinese CPAs’ performance.The Chapter 5 comes to the conclusion of whole article, summing up the countermeasures that improve CPAs’ auditing performance.We believe through the joint-efforts between administrations, CPA service as well as listed companies, the expectation to upgrading of Chinese CPAs vocational performance is looming on the horizon.更多还原