文档介绍：首都经济贸易大学
硕士学位论文
会计师事务所审计质量评价体系研究
姓名:明明
申请学位级别:硕士
专业:会计学
指导教师:顾奋玲
20090501
首都经济贸易大学硕士学位论文《会计师事务所审计质量评价体系研究》
摘要
审计质量是社会关注的热点问题,近年来关于我国会计师事务所审计质量低下的
评论也不绝于耳,审计舞弊、审计失败的报道也常见诸报端。怎样科学的评价审计质
量、合理的引导会计师事务所提高审计质量成为审计行业的当务之急。
本文首先从影响审计质量的因素分析出发,把影响审计质量的因素分为两个层
面:会计师事务所自身方面的因素和外部市场因素。其中:内部影响因素主要有事务
所规模、人员素质等,而外部影响因素则包括继续教育、行业人才的培养、处罚与惩
戒等。在此基础上,对事务所本身的影响因素,选用适当的替代指标,利用因子分析
法强大的归纳总结能力,将影响审计质量的主要因素进行归纳总结;通过加总各事务
所的因子得分,得出体现会计师事务所审计质量的因子总得分 F,利用 F 值作为评价
会计师事务所审计质量的重要指标, 同时,借鉴中国注册会计师协会《会计师事务所
综合评价办法(试行)》的综合评价体系,在此基础上加入质量因子,经过改进,提出
了由审计质量因子、后续教育、奖惩等指标构成的新的审计质量评价体系。笔者试图
通过该评价体系的建立,为科学评价我国的审计质量提供依据,进而促进审计质量管
理的提高。

关键词:会计师事务所审计质量因子分析评价体系

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首都经济贸易大学硕士学位论文《会计师事务所审计质量评价体系研究》
Abstract
Audit quality is always concerned by the social public. In recent years, people can
plains on the low-quality auditing provided by national accounting firms from
time to time. Audit fraud and audit failures were often reported too. So, how to evaluate
the quality of auditing scientifically and to give accounting firms a reasonable guide to
improve their audit quality es the top priority of the audit industry.
This paper begins with analyzing the factors that have impact on audit quality. It
divides the factors into two levels: the factor of the accounting firm and the factor of
external market. The first type factor contains scale of the accounting firms, the diathesis
of its CPA and so on. The second type factor contains keeping on learning, culturing top
man in this industry, being punished and so on. As to the factors on the firm itself, some
alternative variables are given. And then, we make use of factor analysis’s powerful ability
to summarize the main factors. Through add all there factor scores together we get the total
scores-F of each accounting firms. What following it is a rank list of accounting firms
based on the value of F. Finally, a new evaluation system is made out which is