审计质量计量指标体系的构建——基于平衡计分卡理论

Construction of Audit Quality Measurement Index System--Based on the Theory of Balanced Scorecard

以实证论文中审计质量的计量指标为研究对象,分析了现阶段审计质量计量标准的不足之处,从会计师事务所和签字注册会计师的角度总结归纳审计质量的相关影响因素,运用平衡计分卡理论,将影响因素进行了分类并赋值,研究制定出新的审计质量计量标准,为今后学者进行审计质量的实证研究提供新的参考依据。

This paper takes the measurement indicators of audit quality in empirical papers as the research object,analyzes the shortcomings of audit quality measurement standards at this stage,summarizes the relevant factors affecting audit quality from the perspectives of accounting firms and signed certified public accountants,and uses balanced scoring.The card theory classifies and assigns influencing factors,studies and formulates new audit quality measurement standards,and provides a new reference basis for future scholars to conduct empirical research on audit quality.