摘要：从证监会近几年发布的注册会计师处罚公告来看，目前我国上市公司的年报 审计中存在着严重的问题，审计质量得到了广泛关注。审计质量是注册会计师行 业健康发展的根本。因此，迫在眉睫需要解决的问题就是怎样才能提高我国注册 会计师的审计质量。鉴于我国注册会计师审计质量现状，本文分析了原因，提出 了一些针对性意见，希望能对我国注册会计师审计质量的研究有所帮助，能探索 出新的方向，实现理论的创新。同时，在注册会计师行业实行高标准的质量控制， 提高行业整体素质具有重要的现实意义。本文从研究的目的及意义、审计质量的 涵义及特征、我国注册会计师审计质量的现状及成因分析、提高注册会计师审计 质量的对策等几个方面着手，基于审计质量的一些理论基础，运用文献研究法、 数据分析法等方法，通过统计 2006-2015 年证监会处罚公告，深刻阐述我国审计 质量存在的一些问题，并找出影响我国注册会计师审计质量问题的原因，完善注 册会计师审计质量控制体系，使之得到更有效的执行。

关键词：审计质量；证监会处罚公告；质量控制体

A Study on the Auditing Quality of Certified Public Accountants - Based on the Notice of Punishment of the Commission

Abstract：From the Securities and Futures Commission issued in recent years, there are serious problems in the annual audit of listed companies in China currently, the audit quality has been widespread concern. The quality of audit is the basic of CPA industry’s development. Therefore, what is breathing out the  extremely urgent problem is how to improving the auditing quality of certified public accountants in China. In view of the status quo of CPA audit quality in China, this paper analyzes the reasons and puts forward some specific opinions, hoping to do some help to the research of CPA audit quality in China, and can explore new direction and realize the innovation of theory. At the same time, in the CPA industry to implement high standards of quality control, improve the overall quality of the industry has important practical significance. This paper begins with the research purpose and significance, the research summary at home and abroad, the meaning and characteristics of audit quality, the status quo and causes of the audit quality of certified public accountants in China, the countermeasures to improve the audit quality of certified public accountants, and so on. And this paper based on some theories of audit quality, the method of literature research, data  analysis and other  methods,  through the statistics of the 2006-2015 Notice of Punishment, profoundly expounded some problems in the quality of audit in our country and found out the reasons that affect the  audit  quality of our certified public accountants, perfecting the auditing quality control system of certified public accountants, so that it can be more effective implemented.

Key words: Audit quality；SFC punishment notice；quality control system

目录

0 引言   . 1 

1 注册会计师审计质量及相关理论基础  1 

1.1 审计质量概述      . 1 

1.1.1 审计质量的内涵    ... 1 

1.1.2 审计质量的特征    ... 2 

1.1.3 审计质量的度量    ... 3 

1.2 审计质量研究的理论基础   ... 4 

1.2.1 委托代理理论     . 4 

1.2.2 信息不对称理论    ... 4 

2 我国注册会计师受处罚现状  ... 4 

2.1 证监会的处罚公告统计分析   . 4 

2.2 注册会计师及事务所受处罚方式分析     . 5