独立审计质量的研究

独立审计质量的研究
 
摘要：审计因市场经济发展的需要而产生,必须不断适应经济发展发带来的变化,满足社会对其提出的新的要求,扮演好自的社会角色，在这个过程中，审计质量始终是注册会计师行业赖以生存和发展的生命线。然而近年来国内审计失败案件屡屡发生，给会计师事务所、企业、股民和社会造成巨大的损失，审计质量低下导致注册会计师面临着严重的诚信危机。我将结合我国实际，从资本市场和会计师事务所角度论述审计质量的重要意义，然后分析我国审计质量现状出现的原因,最后从多种角度来研究提高我国审计质量的切实可行的途径。通过提出的方法，我期望达到重塑注册会计师在资本市场上值得信赖之形象、净化会计市场，促使我国正在建设中的市场经济朝健康高效和谐的方向发展。

关键词:　审计质量;   注册会计师;  　独立性;　　会计师事务所

The Studies on the Independent Audit Quality
 
Abstract: The audit arises from the need of market-oriented market development, which must adapt to the economic development changes and act well as social role. During the process, the audit quality is the lifeline for survial and development in CPA industry. However, in the following years, the domestic audit failure happens in numbers, which leads to a huge loss for accounting firm and enterprises as well as stockholders. While the certificated public accountant confronts with serious credit crisis because of low audit quality. I will discuss the significance of audit quality basing on capital market and accounting firm, then analyse the reason for current audit quality situation, in the end, explore the reasonable approaches to improving the audit quality. Most importantly, I hope that through these methods can reshape the CPAs reliable status in capital market, create healthy account market, and as well as promote the market-oriented economy development in the healthy, effective and harmonious way.

Keywords: Audit quality;  certificated public accountant;  independence;  accounting firm