Research On The Evaluation Index System Of CPA's Audit Quality

Today, people become more and more puzzled with CPA's audit quality after experiencing a series of serious cases of audit failure in recent years. At the same time, the significance of CPA's audit is also recognized more widely with the fast development of economy and capital market in China. Therefore, it is necessary to establish the evaluation index system of CPA's audit quality. So that the accounting firms are urged to strengthen their own service quality and provide high quality to the public. So it is of great significance to study CPA's audit quality evaluation.This paper studies the CPA's audit quality evaluation index system from the angle of accounting firms. Summarizing the former research fruits, definiting audit quality, the paper deeply analyzes the factors that influence CPA's audit quality, on the basis of which, this paper decomposes CPA's audit quality layer by layer, and establishes a multi-level evaluation index system which contains a 5-first-level indicators and 10-secondary-level indicators. Considering the fuzziness and multi-level of the evaluation index system, this paper quantifies these indicators with the Fuzzy comprehensive evaluation method, and then uses AHP to determine the impact that each factor has on the CPA's audit quality, building a comprehensive multi-level assessment model. At last, the paper uses the top 100 accounting firms of 2009 as the calculating cases to test the validity of the index system.