The Research On Evaluation Indication System Of Independent Auditing Quality

Today, people become more and more puzzled with the audit quality of CPAs', after experiencing a series of serious cases of audit failure in recent years. At the same time, the significance of independent audit is also recognized more widely with the fast development of the integration of international economy, economic reform,and capital market in China. Therefore, it is necessary to establish the index system of independent auditing quality. So that the CPA firms are urged to strengthen its own service quality and provide high quality to the public. And it is of great significance to study independent auditing quality evaluation.Firstly, the former research fruits are summarized and analyzed. Then the relative knowledge of characteristics, principle, and contents of independent auditing quality are deeply introduced. The contents of independent auditing quality evaluation can be discussed from 5 ways: administrative punishment and guild punishment, reputation, staff's quality, size and organizational form. The paper analyzes and interprets the every content in details, grounding the academic base for building evaluation index system.By using analysis of contents and principle, a multi-level evaluation index system which contains a 5-first-level indicators and 11-secondary-level indicators are established, according to surveying experts about the choice of the index system. On the choice of performance evaluation methods, this paper integrates the advantage of AHP and fuzzy theory. As the index system having two types of index and two levels, it builds a comprehensive mufti-level assessment model. In order to test the validity of the methods, this paper uses the top 100 accounting firms'simulation calculating case, using the software MATLAB and EXCEL to demonstrate and integrate performance evaluation system and methods through this case.Finally, the paper carries on simple analysis to the evaluation results of all level indexes of independent audit quality, and points out that the independent auditing organization should propose measurement of corresponding improvement, according to influence level of each index.