Study On The Influence Of Signature CPA Rotation On Audit Quality Of Infotmic Co.,Ltd.

As a third party accounting firm,the tenure of signed CPA will change the practice characteristics of signed CPA,which will indirectly affect the audit quality of enterprises.Signed CPA rotation system is to the accounting firm and its signature CPA on the same enterprise audit period,China's signed CPA rotation period is generally 5 years.The purpose of the system is to require the signature CPA to comply with the legal provisions,so as to prevent the signature CPA from establishing a personal relationship with clients beyond their responsibilities,so as to maintain the independence of the signature CPA,and thus reduce the occurrence of audit collusion and financial fraud.Since the length of the audit period will affect the objectivity of the signed CPA as a third party to the audit work of the enterprise,the rotation system of signed CPA is also a way to maintain the independence of certified public accountants.After sorting out the relevant research results of audit quality and auditor rotation at home and abroad,it is found that the rotation of signature accountants may have positive,negative and complex effects on audit quality,because the change of enterprise audit quality is also affected by the complex environment at that time.Based on the uncertainty of the influence of signed CPA rotation on the audit quality of enterprises,the case analysis method is used to place the influence of signed CPA rotation on audit quality in a specific event,which will further enrich the research results of signed CPA and expand the theoretical framework of audit management.This thesis takes Infotmic Co.,Ltd.'s signature CPA rotation as the case study object,which is mainly divided into five parts.One is in the current economic environment and policy environment analysis of audit quality of research background,and according to the domestic and foreign research achievements about audit quality comb,from the factors influencing the quality of audit,the auditor rotation of related research,the signature of certified public accountants from three aspects of research to the existing literature,and put forward the innovation of the article may be;Second,the definition and theoretical basis of the core concept of the rotation of signed certified public accountants.The core concept of this study is defined and the theories involved in this study are analyzed to lay a clear theoretical context for the impact of the rotation of signed certified public accountants on audit quality.The third is the introduction of the case,which introduces the subjects involved in the case(the audited enterprise,the auditing enterprise and the certified public accountant),and analyzes the reasons and deficiencies of the accountant rotation of the enterprise.Four is case analysis,to determine the main indicator of audit quality,analyze the mechanism of the influence of audit quality,to determine the audit quality measure comparative analysis research case company sign before and after rotation of certified public accountants audit quality,and then observe the change of audit quality,draw a signature CPA rotation on the quality of the Infotmic Co.,Ltd.'s audit results.The fifth part is the conclusion and suggestions.The conclusion is made on the impact of the rotation system of certified public accountants on the audit quality of Infotmic Co.,Ltd.and relevant countermeasures and suggestions are put forward.In the case study,this thesis will use the method of comparative analysis to judge whether signing CPA rotation can improve audit quality by comparing the changes of audit quality measures before and after signing CPA rotation(1-2 years before and after signing CPA rotation).The research results show that after the CPA rotation signed by Infotmic Co.,Ltd.,the four indicators such as audit fee,audit opinion type,earnings management level and accounting firm size all have different degrees of improvement.Therefore,the rotation of signed CPA has a significant positive impact on the audit quality of Infotmic Co.,Ltd..Based on the results of the empirical analysis,the thesisr puts forward relevant countermeasures to improve the audit quality of Infotmic Co.,Ltd.,providing reference and reference for the improvement of audit quality of similar enterprises and industries.