会计师事务所转制对审计质量的影响  

Influences of Accounting Firms' Conversion on Audit Quality

作　　者：张明 宋瑶坤 孙朕子 

机构地区：[1]大连科技学院财经学院,辽宁大连116052

出　　处：《沈阳师范大学学报（社会科学版）》2017年第5期63-67,共5页Journal of Shenyang Normal University(Social Science Edition)

摘　　要：会计师事务所转制,即由有限责任公司制转为特殊普通合伙制,这种组织形式的改变对于审计质量具有一定的影响。具体研究分为两个维度:横向维度考察在同一年度中,完成转制的事务所和未完成转制的事务所的审计质量表现;纵向维度考察在转制前后两年中,同一家会计师事务所在转制后和转制前审计质量表现。研究结果发现,不论是横向研究还是纵向研究都表明本次转制政策引导下,事务所由有限责任公司制转为特殊普通合伙制,审计质量显著提高。Based on the latest certified public accountants,it studies the conversion of accounting firms from limited liability company into a special ordinary partnership and influences of firm organization form on audit quality.Specific studies are divided into two dimensions,horizontal dimension inspection in the same year,end of the conversion of the firm and the firms＇audit quality of the conversion of the unfinished,longitudinal dimension inspection in two years,before and after the conversion of the same in audit quality performance before and after the conversion.The results of cross-sectional studies and longitudinal studies have both shown that the,the firms＇conversion from limited liability company to the special general partnership under the policy guidance have significantly improved the audit quality.

关 键 词：有限责任公司制 特殊普通合伙制 审计质量 

分 类 号：F239.4[经济管理—会计学]