摘要：审计质量是注册会计师职业赖以生存和发展的基础，如果说它是注册会计师 的生命，那么审计质量控制就是生命之源。目前我国对于如何正确、客观地评价 审计质量尚缺乏系统和深入的研究，缺乏一套完善的审计质量评价系统，这既不 利于监管部门进行审计质量监管，也不利于客户衡量会计师事务所的审计质量。 本文阐述了审计质量及审计质量评价的相关理论，系统分析了美国和国际审计鉴 证与准则委员会的审计质量评价体系，在借鉴国际先进经验并结合我国实际情况 的基础上，构建了我国会计师事务所审计质量评价指标体系，运用问卷调查方式 对指标体系进行了权重分配，最后运用案例验证分析该指标体系的可行性。

关键词：会计师事务所；审计质量评价；评价指标体系

Reserach on Audititing Quality Evaluation of Accounting Firms

Abstarct：Auditing quality is the basis for the survival and developing of CPA profession.If it is the life of CPA,auditquality control is the source of life .However,some of the current research on the audit quality control system in-depth analysis of less,even if the cntent is also more absolete.At present,China’slack of systematic and in-depth research on how to correctly and objectively evaluate the quality of auditing is lack of a comprehensive audit quality evaluation system,which is not conducive to the supervision of the audit quality supervision.There are a lot of research on how to construct the accounting quaity evaluation index and control system of the accounting firm,and also have some research on the factors that affect the audit quality of the accounting firm.However,the audit quality framework and evaluation system of the system have not been constructed.The convergence results of the  relevant international standards can be used as a reference for the establishment of a sound quality framework and evaluation index system for the domestic industry to achieve long-term steady development of the industry and better play accountants the third party forensic role provides a reference.

Keywords:audit quality;evaluation index;control system

目录

0 引言 1

1 审计质量及其评价的概述 1

1.1 审计质量的定义 1

1.2 审计质量的特征 1

1.2.1 系统性 1

1.2.2 模糊性 2

1.2.3 隐蔽性 2

1.3 审计质量评价的目的 2

1.4 我国审计质量评价的发展状况 3

2 美国和 IAASB 审计质量评价体系分析 3

2.1 美国审计质量评价体系——控制要素体系 3

2.1.1 发展进程 3

2.1.2 核心内容 4

2.1.3 利弊分析 4

2.2 IAASB 审计质量评价体系——指标要素体系 5

2.2.1 发展进程 5

2.2.2 核心内容 5

2.2.3 利弊分析 6

2.3 美国和 IAASB 审计质量评价体系的异同 7

3 我国会计师事务所审计质量评价指标体系构建 7

3.1 审计质量评价指标体系构建的原则 7

3.1.1 分类原则