论会计师事务所规模化经营对审计质量控制的影响

On the Influences of Enlarged-Scale Operation of Accounting Firms over Auditing Quality Control

会计师事务所作为一个以提供审计服务为主要业务的经济主体,其规模随着客户规模的扩张而扩张是一种理性的选择。规模化经营有利也有弊,一方面出于保持声誉和防范“深口袋”的不良影响,有利于强化事务所对审计质量的控制;另一方面由于管理层次的增加和代理成本的提高,从而弱化事务所对审计质量的控制。规模化经营给我国会计师事务所审计质量控制带来更多的是弱化影响。

As an auditing- based economy, it is rational for the accounting firms to expand their business when the ranges of customers are expanded. An enlarged-scale operation is a double- edged sword. On the one hand, it keeps the firms＇ reputation and guards against the bad influence of ＂the deep pocket＂, and helps to enhance the accounting finns＇ control over auditing quality. On the other hand, both the additional management hierarchies and the increased costs of agent have weakened the accounting firms＇ control of auditing quality. The authors hold that an enlarged - scale operation of China＇ s accounting firms brings more weakened influences over auditing quality control.