A Study On The Impact Of Firm Merge On Auditing Quality

In the current socio-economic system,the accounting firm occupies a very important position in the supervision and evaluation,and its work results have very important guiding significance for the investors.Since 1980,the CPA system has been restored in our country,and as of now,China's accounting firm has experienced three large-scale merger wave.In recent years,with the implementation of China's relevant economic policies,accounting firms have also responded to the call of the state,in recent years,the strength gradually increased,the expansion of core competitiveness and accounting firm merger policy implementation,making China's accounting firms are gradually changing Big change.To some extent,the merger of the firm has always been an important phenomenon in China's accounting firm industry,but also the Chinese firm toward the international standardization of progress,while improving the local firm's market competitiveness of the important performance.So far,China has introduced the corresponding policies and regulations to promote the merger process of local accounting firms,making the firm itself to become larger,so the market competitiveness.The merger of the firm,in terms of the overall perspective,is to adjust the structure of the industry,so that the advantages of resources to focus on a better accounting firm,so as to optimize the industry structure.As an independent entity in the present social and economic system,it is a special existence.The merger of the firm can make its own scale bigger,the brand effect is enhanced,its own human resources and customer channel will become more efficient.To impress the market,to obtain higher interests,and ultimately to achieve economies of scale.As the main body of social and economic supervision,the most important social function is to provide fair and unbiased high-quality audit information for the stakeholders and the public,so that the relevant users can access the effective and correct financial information.In this way,thelevel of audit quality will directly affect the user to the relevant financial information to understand and judge,and ultimately affect the user to make economic decisions.Therefore,from the audit side,the core of the CPA audit work should be the quality of the audit,accounting firm is also the fundamental requirements of the audit business.In this respect,it is possible to analyze the impact of the merger on the audit quality of the accounting firm by studying the merger motivation of the accounting firm and measuring the quality of the audit and combining the influence brought by the merger into the accounting firm.Bring the difference in the quality of the audit,explore the reasons for the merger to the entire firm industry to bring positive and negative.Finally,in view of these results,put forward the corresponding improvement proposals to promote the healthy development of China's CPA industry.Today,many accounting firms want to use the merger approach to bigger and stronger,but the scale has expanded,the strength has been improved is not known.Based on the case of the fourth merger of Ruihua Certified Public Accountants,this paper analyzes the impact of the merger on Ruihua Certified Public Accountants from three aspects,namely,the proportion of audit opinions issued by non-standard audit opinion type,the degree of self-concentration of CPA As well as the relationship between audit fees and the type of audit opinion.According to the above analysis,it is found that the merger of the firm has a positive effect on the quality of the audit,but also has a negative impact,but also indirectly understand the reasons for the merger of Ruihua four times without strong,and finally based on the above analysis of the relevant issues raised Suggest.