基于签字注册会计师特征与独立审计质量的实证研究

An Empirical Researchon CPA's Individual Characteristics and Independent Audit Quality

目前,国内外有关审计质量的研究基本上都是在会计师事务所层面进行的,即都建立在会计师事务所内各位注册会计师是同质的假设基础上。但事实上,决定审计质量的终究是会计师事务所内各层级审计人员,通过研究审计质量的微观视角,分析注册会计师个人特征对审计质量的影响,不仅为构建现代审计质量模型的完善提供有益的借鉴,而且丰富了现代审计管理的理论与方法,对财政金融监管部门采取切实措施扶持会计师事务所加强内部质量控制标准建设,构建有效的激励和约束机制,具有重要的理论意义和实践价值。

At present, the research on the quality of audit is essentially in the accounting firm level, which are built on your certified public accountants in the accounting firm is based on the homogeneous assumption. But, in fact, in determining the quality of audit, after all, the firm＇ s internal audit personnel at all levels from the micro- scopic angle of view of the research on audit quality, this paper analysis the influence of personal characteristics of certified public accountants audit quality. It provides the beneficial reference for building modern audit, and enri- ches the theory and method of modern audit management. Furthermore it has important theoretical significance and practical value in the process of taking concrete measures to support the certified public accountants to strengthen the construction of internal quality control standards and building effective incentive and restraint mechanism