影响审计质量的因素研究——基于会计师事务所视角的问卷调查

Study on the factors impacting audit quality——A Survey from the perspective of accounting firms

在文献汇总和访谈的基础上,本文采用李克特量表法从会计师事务所的内部治理、业务特征、规模、聘用与更换和组织形式五个方面的16个细分因素设计调查问卷,向全国执业第一线的注册会计师进行调查。研究发现,以往实证研究很少涉及但很重要的影响因素:对查出的问题进行充分适当的讨论和复核、加强风险控制及增强社会责任感等事务所治理因素,拥有核心技术和增强行业专长等事务所业务特征因素,都有利于审计质量的提高。此外,事务所的业务规模要与自身人力、物力规模相匹配;如有适当的环境条件,开办特殊合伙制会计师事务所有利于审计质量的提高;会计师事务所任期或更换频度适当有利于提高审计质量。

Based on a literature review and interviews, this article adopts the Likert Scale to design a survey including 16 factors covering 5 aspects of accounting firms: internal governance, engagement feature, scale, appointment and rotation, as well as legal structure. The survey is for all CPAs in practice throughout the nation. It finds that past empirical researches seldom addressed the critical factors, including governance factor like adequate and proper discussion and review on the issues found, enhancing risk control, strengthen social responsibility, etc, as well as engagement feature factor like core skills and industry expertise. All these factors help to improve audit quality. Furthermore, the survey finds the business scale of firms shall match their own people and resources. The limited liability partnership can raise the audit quality, as can appointment terms and rotation frequencies.