基于审计质量的投资者与注册会计师委托-代理关系研究

Research on the Principal-agent Model on the Basis of Audit Quality and Behavior of CPAs

通过建立和求解一种基于审计质量和注册会计师行为的委托代理模型,探讨了注册会计师的收入水平、政府监管的力度、法律的有效性及经济业务的复杂性等对审计质量的影响。结果表明,提高注册会计师收入、完善监管是提高审计质量的主要途径。

In this paper, by setting up and solving principal - agent model on the basis of audit quality and behavior of CPAs, we have discussed the effects of some important factors, such as income level of CPAs, strength of supervision from the governments, validity of laws, and complexity of business, on the audi quality. The results show that the main ways to improve audit quality consist in increasing the income of CPAs and optimizing supervisory institutions.