审计质量

我国证券市场CPA审计质量研究

The Study on the Audit Quality of CPA in Our Securities Market

如何提高CPA审计质量，已成为当今世界政府、注册会计师协会及投资者等关注的焦点。

How to improve CPA audit quality has become a focus that government , CPA institute and investors all concern .

然而近年来，大量的审计师参与会计作假案表明我国审计质量存在着严重的问题。

He now faces charges for being drunk while in charge of a bicycle and faking a crime .

CPA审计质量低下的深层成因与对策研究

Analysing and Studying on Deep Causes and Counter-measures of Low Quality of CPA Audit

风险投资在中小企业IPO中的功效研究法制环境、审计质量与IPO首日回报&来自国有IPO公司的证据

The Function of Venture Capital in the SME IPOs The Legal Environments , Audit Quality and Initial Return & Evidence from Chinese SOEs

本章通过会计师事务所规模变化后的审计质量调整倾向、客户增减选择、审计质量控制取向三个方面，运用面板数据的Logistic模型和线性模型检验了审计质量的变化。

It tests the vary of audit quality with customer increase or decrease selection and audit quality control orientation thrugh panel data Logistic model and linear model .

第4章是不同规模会计师事务所审计质量差异实证检验。本章运用面板数据Logistic回归模型和线性回归模型检验了不同规模的会计师事务所审计质量及其主要影响因素的差异。

In Chapter four , it tests the difference audit quality in different auditor size and the major differences influence factors with the panel data Logistic model and linear model .

历史发展到21世纪，我国CPA行业在取得快速发展与长足进步的同时也暴露出了一系列严重问题，CPA审计质量低下已经严重损害了行业的社会形象，并引发行业诚信危机。

In the 21st Century , our CPA circle has made a rapid development , but at the same time , it also emerges a series of serious problems , and the low audit quality of CPA has damaged its society image and led the " honesty " crisis .

DeAngelo（1981）提出其经典定义，审计质量是审计师发现被审计对象在会计制度上违规并公开揭露这种违规行为的联合概率。

DeAngelo ( 1981 ) to present its classic definition , audit quality is the auditor of the audited objects found irregularities in the accounting system and public disclosure of such violations of the joint probability .

因此，本文用会计稳健性来衡量审计质量。

So this paper uses accounting conservatism to measure audit quality .

浅谈我国注册会计师审计质量的控制

Discussing On Audit Quality Controlling of The Registered Account Of R.P.C

然而，审计质量是受多种因素影响的。

However , the audit quality is affected by many factors .

造成我国独立审计质量现状的原因何在？

Why caused the current situation of independent audit in China ?

注册会计师审计质量的因素分析与改善对策

Factor Analysis on CPAs ' Auditing Quality & Measures for Improvement

经验研究中审计质量测度方法的比较与启示

Comparison of Audit Quality Measurement in Empirical Studies and Its Inspirations

我国实施定期轮换制度对审计质量影响的研究

A Study on the Audit Quality of the CPA Periodic Rotation

独立审计质量问题成为焦点。

The problem of independent audit quality becomes the focus .

我国上市公司审计质量对可控应计利润影响的实证研究

An Empirical Study of Audit Quality Influences on Discretionary Accruals

因此，研究审计质量的影响因素是当前审计领域的一个研究热点。

Therefore , audit quality is a research hotspot in auditing now .

国外会计师事务所审计质量控制模式分析与借鉴

Analysis and Reference of Overseas Audit Quality Control Modes in Accounting Firm

内部审计质量是内部审计工作的核心问题。

Internal audit quality is the key factor of internal audit work .

关于影响独立审计质量因素的思考

Thinking on the Factors Affecting the Quality of Independent Audits

强化企业内部审计质量控制的思考

A thought over strengthening audit quality control of enterprise interior

关于审计质量问题现状的博弈分析

A Game Analysis of the Status Quo of Audit Quality

审计质量分层：审计质量的一种初步评价

The Levels of Audit Quality : A Tentative Appraisal on Audit Quality

审计质量评价的几个指标及其运用

An analysis of the index system of auditing quality evaluation

审计质量保障的权利配置研究视角

Rights Allocation for Ensuring the Quality of Auditing : A Research Viewpoint

审计质量与会计师事务所规模的实证研究

The Empirical Study of Audit Quality and the Size of Audit Firm

会计师事务所规模与审计质量之间的关系

The Relation between Size of Accounting House and Auditing Quality

会计师事务所审计质量评价体系研究

Study on Evaluation System of Accounting Firms ' Audit Quality