The Relationship Study Between Inside Government And Audition Quality In Accounting Office.

With the establishment and accomplishment of market economy system in our country,the importance of audit is known by the people daily. The audit plays an important supervision and guarantee role in the prevention and combating economic crime,regulating economic activities. However, audit quality is not very high, and even some of the audit staff help customers make false accounting problems also exist. So how to solve these problems? Domestic and foreign scholars have done a lot of experience study in audit quality, and found some ways that have a better solution to the problem, but these methods will also bring some negative effects. Existing literature mainly study one or two factors that affect audit quality, but a more comprehensive discussion of the factors that affect audit quality is still a blank. This essay studies the factors by data that affect the audit quality, and gains definite study production.This essay uses specification analysis, empirical research methods and other ways, puts up theoretical analysis and empirical research combined with the practice activity of our firm audit quality, tries to open out the relationship between affected factors and firm audit quality from the perspective empirical data, and advances the requisite and diversified ways to improve the audit quality in our country. In this essay, I put up theoretical analysis in the behavior of the firm audit quality by using the trust and agency theory, system theory, and make the accountant firm data that can do audit for the listed company in 2008 as my study samples, built some measurement models to put up describing statistical analysis and empirical analysis in the affected factors of audit quality. the conclusions show:First, inner situation of firm, so this can make a good affect to audit quality . Such as a firm with a large scale, with a high appropriate stock structure, organizational form is a limited liability partnership or something like these factors, can make a very good and nice kind affect to audit quality in our country .Second, inner management is good, so this can make a good affect to audit quality. That is to say that good human resources management, lower audit risk, the better performance evaluate, the higher educational level staff, can make a very good and nice kind affect to audit quality in our country and the audit industry .