Dissertation > Excellent graduate degree dissertation topics show

Research on Audit Quality Appraisal Target System of the Accounting Firm

Author: ZhangLi
Tutor: WuLi
School: Shenyang University of Technology
Course: Accounting
Keywords: Accounting Firm Audit Quality Appraisal Target System
CLC: F239.4
Type: Master's thesis
Year: 2006
Downloads: 724
Quote: 5
Read: Download Dissertation

Abstract


Our country restored certified public accountant system and established the accounting firm more than 20 years ago, but until now the government and the profession supervising and managing department recognizes the qualifications (such as listed companies audit qualifications, large-scale state-owned enterprises audit qualifications) of the accounting firm which undertakes the relative service only according to the targets of personnel quantity and structure, property scale and so on. Without the criteria of appraising the accounting firm audit quality, Therefore,the qualification recognization can’t completely reflect the comprehensive strength power of the accounting firm which makes it have no objective persuasive power. Making use of the mature appraisal target system to appraise accounting firm’s audit quality, release the results to the public and give a signal of accounting firm’s audit quality to the market, which has vital significance to urging the accounting firm to strengthen its own grade of service, defending general investors’ legal rights and interests more effectively and helping the profession of certified public accountant to develop healthily,formally and healthily.This article is based on the factors which influence accounting firm’s audit quality, decomposes accounting firm’s audit quality layer by layer. Following the principle of constructing the appraisal target system, that is, the principle of allsidedness, the principle of systematicness, the principle of appropriacy, the principle of comparability, it proposes the accounting firm audit quality synthetic appraisal target system which consists of the first level of targets and secondary level of targets. The first level of targets includes eight points that are the scale of the accounting firm, the customer quality and stability, the organization form of the firms, the trade expertise, the subsequent occupational education, single audit service’s quality, staff quality, the independence of the auditor, the secondary level of targets includes 19 points and each target weighting is determined by the analytic hierarchy process. According to the datas of 2004 annual reports, the article has descriptive analysis for each target and determines the appraisal target carteria of audit quality in the accounting firm. Finally, taking 30 accountingfirms as the sample criteria of evaluation for grades to their quality and contrasts the results with test results in the past two years of the supervising and management department’s checking accounting firm audit quality, which confirms the principle of appropriacy of the accounting firm audit quality appraisal target system mentioned in this article.Many questions must be considered to appraise audit quality of accounting firm in different scales and in different organization forms. It is necessary to establish the general appraisal target system to obtain the objective appraisal result.

Related Dissertations

  1. Comprehensive Quality Assessment of College Students,G645.5
  2. Corporate Governance and Empirical Study of Audit Quality,F224
  3. Research on the Evaluation System of Independent Audit Quality about Listed Companies in China,F239.4
  4. The Study Ofaudit Firm’s Formalization Development and Audit Quality,F233
  5. Empirical Research on the Effectiveness of Alternative Index of Audit Quality,F239.4
  6. A Research on the Correlation between Non-audit Services and Audit Quality,F239.4
  7. E Company supplier quality management system research,F274
  8. Research on Risk Control of YH Accounting Firm Pressurized Based on the Defining of Audit Responsibilities,F239.43
  9. Research on the Influnce on Audit Quality by the New Auditing Standard,F239.4
  10. The Research on Government Audit Risk-control Study of the Practical Issues under Announcement Systems,F239.4
  11. An Empirical Research between the Reform Non-tradable Shares and the Quality of Listed Company in China,F832.51
  12. Emperical Analysis about the Influence of Ownership Characteristics on Audit Demand of Listed Company in China,F239.4;F224
  13. An Empirical Study of the construction of the listed company's audit committee on the quality impact of an independent audit,F276.6;F224
  14. Study on the Question of Audit Information Quality,F239.4
  15. Research on the Relationship between Audit Market Structure and Audit Quality,F239.4
  16. Quality System of Enterprise to Be Designed in Accordance with ISO9000 Criterrion,F203
  17. A Research on the Listed Companies’ Audit Firm Choice Behavior in Chinese IPO Market,F832.51;F224
  18. Management Fraud Control and Audit Quality,F233
  19. Auditor Tenure and Mandatory Auditor Rotation,F239.4
  20. Research on Supervision Indicator for the CPA Firm,F233
  21. The Research of Market Reaction on Listed Companies Changing Accounting Firm,F832.51

CLC: > Economic > Economic planning and management > Audit > Various types of audit
© 2012 www.DissertationTopic.Net  Mobile