中国资本市场独立审计质量分析——基于文献梳理的一个初步评价

Analysis of Independent Audit Quality of China's Capital Market——A Preliminary Evaluation Based on Literature Review

我们借鉴Francis2004年提出的框架,采用文献梳理的方法分别从完全的审计失败、审计意见以及影响审计质量不同的因素角度首次系统的对中国资本市场独立审计质量做出评价。总体上,我国的审计市场表现出了一定的审计质量,并且随着政策的深化和监管的深入,我国的审计质量正在不断的提高。总体上我国的审计市场表现出了一定的审计质量,并且随着政策的深化和监管的深入,我国的审计质量正在不断的提高。

We learn from framework proposed by Francis 2004, using literature review methods to systematically assess the independent audit quality of Chinese capital market system for the first time from the point of view of different factors that af- fect audit quality like full audit failure, audit opinion and etc. Overall, China＇s audit market showed some audit quality, and with the deepening of the policy and regulation, the audit quality is constantly improving.