| With the rapid development of the securities market, the quality of accountinginformation is given more attention. The audit is an effective means to ensure the quality ofaccounting information, so the level of audit quality is essential. The audit quality is the resultof joint impact of auditor’s professional judgments and the negotiations between audit staffand audit customers. Furthermore, audit negotiations became an important factor to impactaudit quality and the accounting information quality of capital market, but also an importantarea of audit. Foreign research on the audit negotiations began in the early21st century,through three stages, including the relationship of audit negotiation and audit quality, theaudit process and audit negotiation factors. In recent years, the audit negotiation has causedthe attention of our audit practitioners, particularly the implementation of new accountingstandards made room for the growing professional judgments. Audit negotiations arebecoming increasingly important. The audit negotiation performance is an important part ofthe theory of audit negotiation, is an important factor of audit quality. So as to improve thequality of CPA audit negotiations, the research of audit staff negotiation performance is veryimportant.Audit negotiation theory and performance evaluation theory were the theoretical basis ofthis paper, firstly, it elaborated audit negotiation theory from connotation, architecture andother aspects, and combined the definition of performance with evaluation standard of thegeneral business negotiation performance to give the definition of audit negotiationperformance, then explained performance evaluation theory from definition, means and steps,paving the theory and means way for the following research of the audit staff negotiationperformance. Secondly, it analyzed the state of audit staff negotiation performance in ourcountry, on the base of the audit negotiation framework, it made analysis from four aspectsaffecting the audit negotiation performance, such as the audit negotiation environment,auditors individuals, audit negotiation coupling factors and audit negotiation tasks,qualitatively analyzed the factors affecting auditor negotiation performance. Again, based onthe factors affecting the audit staff negotiation performance, established an audit staff performance evaluation index system and evaluation model, the first step is to use evaluationof fuzzy to value the overall level of comprehensive evaluation of the audit staff negotiations,the second step is to use AHP to sort the importance of each target indicators, to identifyimportant factors that impact the audit staff’s negotiation performance, quantitativelyevaluated the negotiation performance of the audit staff. Finally, it combined the impactfactors of audit staff negotiation performance and comprehensive evaluation results of auditstaff performance evaluation model, established strategy in four areas to enhance audit staffnegotiation performance, such as, improving the audit environment, promoting auditors’overall quality, coordinating the relationship between the negotiating parties and choosingaudit negotiation tasks. |
