CPA Audit Quality Evaluation System

The audit quality evaluation is a reflection of the role of audit firm play effective degree and the company disclosed the judgment method of reliability of financial information,evaluation of audit quality can not only help firms improve audit quality,but also can enhance the supervision function on the market on the other hand.The research on the audit quality evaluation index at home and abroad has shown that the audit quality of the accounting firm is influenced by many factors.So,in the study of the theory of CPA audit quality evaluation system of the need to combine many factors to consider,although the Chinese CPA Association and the provincial CPA regulatory authorities have gradually established the appraisal system of audit quality,but the study of self evaluation system for a particular accounting firm's audit quality is relatively less.First of all,based on the factors affecting the audit quality as the starting point,study and reference of research results of evaluation of quality audit in China,introducing the principal-agent theory,asymmetric information theory and system theory as the theoretical support,the CPA audit quality evaluation system as the main object of study,in the theoretical system under the guidance of combining with the current the actual situation of the construction of a scientific and effective evaluation system.Secondly,in the research of specific problems,we choose RH firms to conduct case studies,and apply the complete system to find out the existing problems and put forward safeguard measures.Finally,the fuzzy analysis method is used to illustrate the importance and applicability of the evaluation system to the audit of the accounting firms.Combined with the above research results,we aim to enhance the audit service image and audit quality in an all round way,and ultimately achieve the improvement of audit quality and comprehensive competitiveness of accounting firms.