会计师事务所组织形式对审计质量的影响  

The Organization Form of Accounting Firm and Its Influence on Audit Quality

作　　者：逯颖[1] 

机构地区：[1]西安工业大学经济管理学院,陕西西安710032

出　　处：《审计与经济研究》2008年第6期47-50,共4页Journal of Audit & Economics

摘　　要：从会计师事务所组织形式的演变、各国的选择、法律风险等方面的研究可以看出会计师事务所组织形式与审计质量之间存在着密切关系。合伙会计师事务所更有提供高质量审计服务的动机。为提高审计质量,应优化会计师事务所的运行机制:其组织形式应采用由政府引导的诱致性变迁模式;建立健全民事赔偿机制;建立健全个人财产登记制度和共有财产分割制度;建立有效的职业责任保险体系。From the study on the evolution of organization form of accounting firm, choices of different countries, and legal risks, we can see there is a close relationship between the organization form of accounting firm and the audit quality. Partnership has more incentives to improve its audit service quality. To do so, the operating mechanism should be optimized： the induced change mode led by the govern- ment should be adopted; the full-scale civil compensation system, the perfect personal property registration and common property division system, and the effective professional responsibility insurance system should be established.

关 键 词：会计师事务所 审计质量 合伙制 法律风险 优化机制 

分 类 号：F239.43[经济管理—会计学]