Study On The Evaluation Index Of Audit Quality In RH Accounting Firm

In recent years, accountants audit quality research has gradually become an important branch of in the field of auditing research and project. established A set of audit quality evaluation index to Accurate evaluation of firm’s audit quality and Through audit quality evaluation effectively guide public accounting firm to improve the audit quality constantly, in order to meet the economic development of our country and the demand of the market has the vital significance. in recent years the Study of audit quality evaluation at home and abroad has shown that the discretion of the certified public accountants audit quality is affected by many factors. Therefore, the research on audit quality evaluation theory must be from the perspective of multidimensional comprehensive consideration.Although the China association of certified public accountants and provincial regulators have gradually established a audit quality evaluation system. But for a particular accounting firm audit quality self-evaluation system research is not enough. This article is based on the analysis of the status quo and the RH certified public accountants audit quality evaluation in combination with the audit quality evaluation at home and abroad related research results, Select index to construct RH certified public accountants audit quality evaluation system. The evaluation index system made up of five classes, sixteen secondary indexes and twenty three-grade index. Using AHP method to calculate the index weights influence degree about the quality of the firm’s audit given and after the index system established for mathematical calculations using DAGF algorithm to solve the problem of expert scoring. Finally use the audit quality evaluation system of RH firms from 2009 to 2012, the audit quality evaluation, according the situation of grade four years to analyzed. Found the problems of Certified public accountants about the quality. Eventually help RH certified public accountants improve audit quality and competitiveness through the way of audit quality self-assessment.