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A Study on the Audit Quality of the CPA Periodic Rotation

Author: CaoMingFei
Tutor: LiPing
School: Shenyang University of Technology
Course: Accounting
Keywords: Certified Public Accountant Certified Public Accountants Regular rotation Audit Quality
CLC: F239.6
Type: Master's thesis
Year: 2009
Downloads: 88
Quote: 1
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Abstract


Certified Public Accountant regular rotation system is one of the important ways to improve the quality of audits , but the implementation of the system has been controversial . At present, China has implemented the system of regular rotation of the Institute of Certified Public Accountants has more than six years , the effect of the implementation of how the topic of common concern of regulators , listed companies , investors and many registered accountants . Thus, it is necessary by the company to inspect all occurred Certified Public Accountant regular rotation since the implementation of the system in order to evaluate the implementation of the regular rotation effect . In this paper, based on a review of important documents at home and abroad , selected 2006-2008 Certified Public Accountant regular rotation of A-share listed companies as sample, and whether changes accounting firm divided into internal rotation and external rotation of two categories , sectional Jones model adjusted estimate discretionary accruals profits of the absolute value of measuring earnings quality and audit quality metrics , the empirical test of the relationship between the regular rotation of audit quality in order to analyze the regular rotation the impact of the implementation of the system of audit quality . This paper is divided into four chapters to be addressed . The first chapter of the thesis research background and significance exposition and analysis of the research status at home and abroad . The second chapter first introduces the basic theory of audit quality , as well as internal and external factors affecting audit quality . Then the definition of a system of regular rotation , the status of implementation of the intrinsic necessity of the implementation of this system in China , and this system in various countries . Chapter theory analysis of a system of regular rotation of audit quality . Chapter empirical test of the system of regular rotation of audit quality relationship . The study found that the implementation of rotation within the current and prior year audit quality report no significant difference ; implementation of external rotation year audit quality rotation was significantly lower than the previous year . This indicates that China adopted the Institute of Certified Public Accountants regular rotation effect of the system does not achieve a significant improvement in the quality of audits .

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CLC: > Economic > Economic planning and management > Audit > Professional audit
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