The Factors Influencing Research For The Audit Quality Of China's Capital Market

Along In the further development and deepening of the market economy days, the capital market of Certified Public Accountants audit quality demand increases, the quality of research for the audit is becoming increasingly important. China's capital market from the production, development to the coming of age has been more than ten years, as capital market supervision system, an important part of the independent audit will become a government regulatory authorities, the majority of the shareholders and users of accounting and auditing information about the core concern and focus. In the market economy of these days, each economic capital has a huge scale financial securities market. Accounting market is constantly opening up the international, domestic securities firms and foreign firms will be the center of audit services for the competition. So for each country's financial regulators, the requirements of securities issuers and the capital raising the necessary information have many meanings. This would safeguard the interests of investors and in order to maintain financial stability while ensuring efficient use of resources. Other than in providing the necessary information through the audit also asked them for identification to ensure the authenticity of the information.In this thesis, I do the research first introduction under the economic system and our specific context of social systems, and the background and significance of the research is done and described in detail. Then I do a detailed analysis of the background of the system of audit quality, including the background of economic system, legal system background and public company auditing system background analysis. Subsequently, audit by the failure of previous cases described and examples of statistical analysis of the specific audit of the quality status of the capital market were analyzed. Then I build the structure factors of audit quality equations. Finally, I analyzed audit quality of listed companies structure equation factors and got a concluded.