Dissertation > Excellent graduate degree dissertation topics show

The Research on Problems of CPA Audit Quality in China

Author: LiZuo
Tutor: XinXu
School: Shanxi University of Finance
Course: Accounting
Keywords: CPAAudit AuditQuality influencingFactors Countermeasures
CLC: F233
Type: Master's thesis
Year: 2014
Downloads: 1
Quote: 0
Read: Download Dissertation

Abstract


The more economy develops,the more accounting information is important.However, The premiseof accounting information correctly to be able to function, it must be credible.If lost the truereliability, the accounting information will lose its positive significance.And by means of checking、authenticating and evaluating the legitimacy and fairness of accounting information and evaluation toimprove the reliability of accounting information is the purpose of the audit.At present, the auditobject is more and more complex and uncertain, which puts forward higher demands to the existenceand development of the auditing profession. Combined with our country has successively appearedHongguang industrial,YinGuangXia KeLon electrical appliances such as a series of financial fraudcases of exposure,which makes the social credibility of CPA a serious challenge.How to improve theCPA audit quality to win the public trust, has become the urgent problem of China`s CPA industry tobe solved.In the context of this reality, tostrengthen the study of CPA audit quality is of great practicalsignificance.Firstly,this paper reviewed and evaluated the research achievements of domestic and foreignscholars on audit quality, summarized the meaning and characteristics of audit quality, analyzed thenecessity of improving the audit quality.And then according to the theory of principal-agent、information asymmetry and insurance theory as the backing, through the analysis on the influencefactors of audit quality,this paper provided theoretical basis for studying the present situation andcauses of CPA audit quality in china.Secondly,according to analyz the audit quality insepection ofMOF, CICPA and CSRC published in resent years and the reported "YinGuangXia" audit failure case,the paper revealed the present situation of the low audit quality of our country. Then this paperanalyzed the causes of the current situation of the CPA audit quality in China, from the accountingfirms, CPA, the listed company and the external environment four aspects. Finally the paper putforward the corresponding countermeasures of CPA to give full play to its function of audit andimproving the audit quality comprehensively.

Related Dissertations

  1. Development of Software Platform for Electro-Optical Test System,TP311.52
  2. A Study on Problems and Countermeasures of General Land-Use Planning of Guangdong Province,F301
  3. Research on Early Warning System of Company’s Marketing Risk Based on Simulated Community in the Internet,F274
  4. Our Country Rural Public Policy of Mass Media Spread the Present Situation and Development of Countermeasures,D422.0
  5. Aesthetic Education in Science and Engineering University Current Situation and Countermeasures,G641
  6. Investigation of Sports for Elder People and Countermeasure of Development in Fuzhou City,G812.48
  7. Current Situation and Countermeasures of Coastal Protective Backbone Forest Strip in Ningbo,S727.2
  8. Study on Chinese Local Service-oriented Government Building,D625
  9. Study on the Problem of the Rural Middle School Students Who Have Difficulties in Learning,G635.1
  10. Research on the Poor Academic Performance of Junior Students,G632.0
  11. The Impoverished Mountainous Area Middle School Carries Out the Sunlight Sports Present Situation Research and Countermeasure,G633.96
  12. Guangzhou City high school physical education in the status quo and countermeasures,G633.96
  13. Analysis on the Marketing Problems in Small and Medium-sized Sports Events and Countermeasures Research,G80-05
  14. The Study in the Influence of the Cell Phone on the Moral Values of the College Students and the Countermeasure,G641
  15. GIS of Baoshan City, land and ecological environment vulnerability assessment,X826
  16. The Rural Masses Event and Grassroots Government’s Countermeasures Study,D631.4
  17. The Suzhou Gardens Naeki Production Status and Countermeasures Research,F326.2
  18. The Research on Development Strategies for Basic Education Informatization of Fujian Province,G434
  19. Based on the Layout and Adjustment of Rural Primary and Secondary School Students to Go to School, the Traffic Problem Investigation and Strategy Research,G639.2
  20. The Research about College Classroom Management in Perspective of Conflict Management,G647
  21. The Status Quo Analysis and Countermeasures Study on the Professional Development of Guangzhou Higher Vocational College Teachers,G715.1

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile