The Research On Evaluation Index And Method Of Work Quality Of Independent Audit

As the exposure of series of cheating cases which happened among Listed company, such as "Qiong Min Yuan" , "Hong Gang Industry" ,and "Yin Guang Xia" and so on, it worries us that the auditing quality of the certified public accountants in China has become a big problem. It is shown that the confidence of investors has been greatly shocked unprecedentedly. How to exist and how to develop for the certified public accountants are to be tested. If we can evaluate its auditing quality objectively, it will be helpful for investors, not only to distinguish the auditing quality of the certified public accountants to reduce the risk of investment, but also promote the certified public accountants to enhance auditing quality and change the idea of distrust in the field of registered accountants among the public. Although recently there are a great number of methods of evaluating the auditing quality of the certified public accountants or certain a business, they are not reasonable and scientific enough. At the same time, we haven't subdivided them so we fail in its operability. Moreover, without a set of typical and practicable evaluation indexes in China recently, when evaluating auditing quality, we have great difficulty in evaluating the auditing quality of the certified public accountants objectively. In order to develop the certified public accountants and optimize its inner administering construction, it is necessary for us to build a full set of practicable evaluation index system and adopt suitable approaches to evaluate its auditing quality of the certified public accountants. So, through the research on audit work quality, this paper raises the constructive concept of evaluation index system in the certified public accountants. It tries to apply the fuzzy analytic hierarchy process to the evaluation of auditing work quality, by means of quantitative analysis. Meanwhile, how those indexes influence the evaluation of auditing work quality respectively has been ensured by demonstration in the form of closed questionnaires. Through the analysis and research on evaluation index system and ways of evaluating, it tries establishing a set of typical and practicable evaluation indexes and better methods of evaluation in China.