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近年来,财务欺诈反映出的审计失败案例层出不穷,这不仅对资本市场造成了一定程度的消极影响,而且导致投资者对于会计师事务所的审计质量提出了质疑。本文以2007—2010年上市公司在年度报告中披露的审计费用为依据,以会计师事务所规模为审计质量衡量的指标,通过描述性统计分析考察了审计收费与审计质量之间的关系,分析我国的审计市场现状,并针对其存在的问题提出相关的改善建议。
In recent years, there are many cases of audit failures reflected by financial fraud, which not only negatively affect the capital market to a certain extent, but also cause investors to question the auditing quality of accounting firms. Based on the audit fees disclosed in the annual reports of listed companies in 2007-2010, this paper takes the scale of the accounting firms as an indicator to measure the audit quality, examines the relationship between audit fees and audit quality through descriptive statistical analysis, Audit market status quo, and for its existing problems put forward relevant suggestions for improvement.