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Research on the Evaluation System of Independent Audit Quality about Listed Companies in China

Author: JiangChunYan
Tutor: YangAiYi
School: Qingdao Technological University
Course: Accounting
Keywords: Audit quality Evaluation system External users
CLC: F239.4
Type: Master's thesis
Year: 2010
Downloads: 111
Quote: 0
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Abstract


As we all know, information, particularly accounting information is the link between listed companies and investors in the capital market, which is the basis for investors to make investment decisions. Validity of the securities market is heavily dependent on the quality of market information, and responsibility of CPA is to make the evaluation of the quality of market information, and to provide basic protection for the securities market. With the rapid advance of international economic integration, deepening economic reform in China and scale development with capital market, independent audit is becoming more and more important. In the early 21st century a series of fraud case in listed companies and audit failure of CPA that: as "economic police" CPA can not play well, the audit report for the listed companies were not strictly follow professional standards, CPA issued audit report of seriously inaccurate in the cost of audit quality, which damaged legitimate rights and interests of investors and the public seriously. Therefore, establish a scientific evaluation system of audit quality based on external users’perspective in order to provide more protection for external information users.In this paper, listed companies in China as the research object, study the independent audit quality from the perspective of external users, then form a scientific evaluation system of audit quality based on external information users’perspective. Firstly, we analyze the influence factors of audit quality from three aspects: auditors, clients and auditing market. Second, select reasonable proxy about the above factors and construct a framework for audit quality evaluation system; Finally, determine the weights of the evaluation system about audit quality through our listing company data in 2008 and form a scientific evaluation system of audit quality from the perspective of external information users.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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