A Study on the Auditing Quality Evaluation Index of Certified Public Accountants

Abstract

Auditing quality research has always been the focus of the research theory and practice circles, and the audit quality of accounting firms is the foothold of accounting firms and certified public accountants. In recent years, the ongoing audit failure cases have not only posed a serious threat to the survival of accounting firms, but have also made investors and the public lose confidence in the objective and impartial role played by the business. The research on the audit quality of accounting firms started earlier, from audit fees, firm size, non-standard audit opinion, industry expertise and audit v., but only to study the use of a single indicator to measure the audit firm's audit quality. Most of the domestic scholars have to establish the evaluation index system of audit quality, but some indicators are not operational, it is difficult to quantify, not easy to evaluate the audit quality of the firm.