中小型会计师事务所质量管控的影响因素及对策

Influencing Factors and Countermeasures of Quality Control of Small and Medium-sized Accounting Firms

加强中小型会计师事务所质量管控有助于实现我国注会行业的整体高水平、高质量发展。文献研究表明,会计师事务所质量包括审计和执业质量,内部管理控制和外部行业监督也能影响会计师事务所质量。问卷数据下实证分析结果显示行业监督、执业质量、审计质量均能显著正向影响中小型会计师事务所质量管控,且这种显著影响是递减的,此外性别、年龄等还会影响管理控制的显著与否。充分发挥行业监督的作用、内外协同共促执业质量提升、流程贯穿式提高审计质量、多举措优化管理控制能够较好的促进中小型会计师事务所质量的管控。

Strengthening the quality control of small and medium-sized accounting firms is helpful to realize the overall high-level and high-quality development of CPA industry in China.Literature research shows that the quality of accounting firms includes audit and practice quality,and that internal management control and external industry supervision can also affect the quality of accounting firms.The empirical analysis results based on the questionnaire data illustrate that industry supervision,practice quality and audit quality all have a significant positive impact on the quality control of small and medium-sized accounting firms,and the significant impact is decreasing.In addition,gender and age also affect the significance of management control.The quality control of small and medium-sized accounting firms can be better promoted by giving full play to the role of industry supervision,promoting practice quality through internal and external coordination,improving audit quality through process,and optimizing management control through multiple measures.