Dissertation > Excellent graduate degree dissertation topics show

Study on Evaluation of Audit Quality of CPA Firms

Author: FengLi
Tutor: GuoYing
School: Hebei University of Economics
Course: Accounting
Keywords: Accounting firm Audit quality evaluation Index system
CLC: F239.4
Type: Master's thesis
Year: 2014
Downloads: 7
Quote: 0
Read: Download Dissertation


The history of China’s modern auditing profession is just30years, compared withwestern countries is still a junior, but the development speed is very fast. Since the restorationof China’s CPA system, China’s auditing profession rapidly grow up. However, at the sametime, the rapid rise in the auditing profession has brought the problem of poor audit quality.Continuously appeared audit fraud phenomena make investors and other users of audit reportsbegin to doubt the audit quality of accounting firms. The faith of accounting firms is facingthe danger of collapse. At this time, establish an evaluation system, which can reasonablyevaluate the quality of the accounting firm becomes very important significance in winningback the trust of users of audit reports.If we want to establish an audit quality evaluation system, it is necessary to know theinfluence factors of audit quality. Based on reading lots of literatures, from theexisting theory, we consider that the factors which affect the audit quality of CPAfirms including external factors and internal factors. For the accounting firm, theexternal factors are difficult to control, if they want to improve the audit quality the onlything they can do is seize from itself. So,from the accounting firm’s own point of view, basedon the internal factors of accounting firm, and combined with the “accounting firmcomprehensive evaluation approach”(Revised) in2011,this article built a evaluation indexsystem, which composed of three first level indexes and nine two level indexes. Thenselect the top100accounting firms as samples, which is announced by the CICPA in2012,and collected the relevant data,which is published by the CICPA’s website in December31,2013. And then, using the principal component analysis approach to analyze the data, verifythe size of accounting firms, the practicing ability of accounting firms, the internalmanagement of accounting firms and the auditor’s competence is important factors ofaffecting the audit quality of CPA firms, and also an important part in the evaluation of auditquality. Finally, the total score of the accounting firms were ranked, and in each principalcomponent, each accounting firm’s score is also ranked.From the accounting firm’s comprehensive ranking and the rankings in each principalcomponent, we can draw the conclusion that: accounting firms in China had a big progress in audit quality, CPA quality and the accounting firm’s internal management has been greatlyimproved. For the accounting firm’s audit quality, the scale of the accounting firm and thepractice ability of the accounting firm are the most influential factor, the domestic accountingfirm is precisely lacking this part. So if our country want to improve the audit quality ofaccounting firms, the key point lies in: improve the CPA firm’s practicing ability, anddevelopment our accounting firms.

Related Dissertations

  1. Research on Index System and Evaluation of University Office Greening,G647
  2. The Study on Risk Evaluation of BOT Projects in China University,G647
  3. Regional Water Environment Pressure Zoning Based on GIS,X321
  4. Municipal tourism land use planning environmental impact assessment,X820.3
  5. The Application of Fuzzy Comprehensive Evaluation Based on Genetic Algorithm in Vocational Evaluation of Classroom Teaching,G712
  6. Evaluation Index System Structure of University Students’ Choreographing Capability of Physical Education Aerobics Majors,G831.3
  7. Study on Evaluation Index System for Land Ecological Security,X826
  8. The Research of Crisis Evaluation of Academic Library Based on User Demand,G258.6
  9. Comprehensive Evaluation of Safety Production and Optimization of Safety for Yangcheng Coal Mine,X936
  10. Construction of young scientific personnel evaluation system,C964.2
  11. West Airlines Vocational Teacher Performance Appraisal System Optimization,G717.2
  12. Chongqing Hi-tech Industrial Competitiveness,F276.44
  13. Integrated Benefit Evaluation of Water-saving Reform in Large-sized Irrigation Districts Resources,S274
  14. Study the Quality of Life of Lian Yugang’s Village Habitants,F327;F224
  15. The new evaluation system industrialization Chongqing Construction and Measurement,F224
  16. The Project Management Research of Library Cataloging Outsourcing of University Library,G254.3
  17. Research on Evaluation of Coal Enterprise Energy-Saving Mechanism,F206
  18. Study on Marketing Ethics Issues in Food Industry,F426.82
  19. Study on Circular Economy Assessment in Plan Environmental Impact Assessment of Coal-mining Area,F426.21
  20. The island tourist ecosystem health evaluation research,X826
  21. Study on the Protection Countermeasures and Comprehensive Assessment of Biodiversity in Shanxi Province,X176

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