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审计质量是注册会计师发现并报告出财务报告错误或舞弊行为的联合概率,主要取决于注册会计师的专业胜任能力和独立性,本文从注册会计师独立性的角度出发,探究了客户重要性对审计质量的影响以及“四大”会计师事务所对两者关系的不同影响。文章以沪深两市A股上市公司2010-2014年的数据为样本进行实证检验,结果发现,客户重要性与审计质量间无显著的统计关系。进一步将上市公司的审计事务所按“四大”和“非四大”分组进行检验,结果发现,在“四大”样本组,客户重要性与审计质量有着显著的负向关系,而在“非四大”样本组,客户重要性与审计质量没有显著的统计关系。
The audit quality is the joint probability that certified public accountants found out and reported the wrong report or fraud. It mainly depends on CPA’s professional competence and independence. From the perspective of CPA independence, this paper explores the relationship between customer importance and audit quality The impact of “Big Four ” accounting firms on the relationship between the two. The paper tests the data of A-share listed companies in Shanghai and Shenzhen from 2010 to 2014, and finds that there is no significant statistical relationship between customer importance and audit quality. Further examining the auditing firms of listed companies according to the “Big Four” and “Not Big Four”, we found that in the “Big Four” sample group, the customer importance and audit quality have a significant negative In the “non-big four” sample group, there is no statistically significant relationship between customer importance and audit quality.