The Study Of Influence On Auditing Quality Caused By Accounting Firms Consolidation

Since the early-1980s the chartered accountant system has restored.Our country's accounting firms had already experienced three large-scale consolidation tides:The first remanufacture is year 1998-1999,accounting firms gets unhooked from the government's Administration; The second large-scale reorganization occurs in year 2000-2001 which leads by the government aims to make the accounting firms have a more large-scale and strengthen their special field standard; The third consolidation is from 2005 until now a voluntary merge tide. It was said that accounting firm's consolidation has been one important phenomena of our country's chartered accountant-duty field, also leads China's accounting firms moves toward the standardized management path, the major step which enhances the market competitiveness. At present our country is advancing the accounting firms vigorously, in order to achieve great expansion in the scale and enhance the market competitiveness of native accounting firms.The accounting firms consolidation has adjusted the professional structure from the storage quantity, urges the resources accumulate to the superiority accounting firms, make the impetus profession structural adjustment becomes the effective measure. As independent management body in market economy', the accounting firms wishes to obtain a better brand, more customers and more advanced technological resources through the merge, share the market and the benefit, realize the economies of scale effect. But simultaneously as one important verification organization of accounting information, the accounting firms also shoulders providing high-quality auditing service to the social public, enhancing the confidence level of accounting information and make useful policy expectations. In the auditing market, the auditing quality is the most important objective which throughout the whole chartered accountant auditing, and also is the accounting firms' survival foundation. Therefore, studying the links between consolidation of accounting firms with the audit quality influence, analyzing different ways of different types consolidation and how to effect on the auditing quality as well as the reason, to guides further impetus expansion to move smoothly, then promotes our country's entire profession structural adjustment of chartered accountant and make them develop healthy.So, this essay has important theoretical and practical significance. Formulating related policy for the Supervisory department, which also makes sense for changing supervision mentality.On the basic of reviewing the accountant office consolidation course, this thesis is based on our special system background, starting from the motivation of accountant office consolidation, and divides every accountant office into different types. Then, We analyse different types of consolidation and its influence on audit quality by T-test. Through our study, the accountant office consolidation does not play effect in the whole.But, after the small office joins into the network office,they can share the resources, technology, quality control system and so on, so that its audit quality can improve significantly.That means the first priority of expansion is to promote large firms'growth, and then expands it to network system We should let the core office play the leading role and enlarging its scale, arranging it rationally, enhancing its industry structure. Based on the strength of China, we can go into international market with multinational enterprise,develop branch in overseas and create our own brand.