資源描述：
《中外會計師事務所在中國審計市場審計質(zhì)量對比研究》由會員上傳分享，免費在線閱讀，更多相關內(nèi)容在教育資源-天天文庫。
1、(;LPF"I業(yè)大學碩士岸坦論文TheContrastResearchonAuditQualityoftheChineseandForeignAuditorFirmsintheAuditMarketinChinaSincetheforeignauditorfirmsenteredtheChineseauditmarket,theygetthetrustoftheMinistryofFinance,CSRCandlistedcompanyrelyingonadvancedinsidemanagementprofessionaltechniqueandpro
2、fessionalexperience.Inthelastfewyears,withtherapiddevelopmentoftheforeignauditorfirmsintheChinesemarket,theyexpandedthescaleandimprovedtheoccupationalrateofmarketconstantlyinChinabysetinguprepresentativeofficesorco-partnershipfirms.Butcomparingwiththerapiddevelopmentoftheforeigna
3、uditorfirmsinChineseauditmarket,theresearchonthebehavioroftheforeignauditorfirmslaggedbehindrelativelyinaudittheoreticalcircle.WhethertheforeignauditorfirmswilladjusttheirbehaviorsornotandwhethertheirauditqualitycanbemoresuperiortothelocalonesornotinChinesemarket,whereitsauditmar
4、ketisout-of-balanceandthelegalliabilityisabsent.玩recentyears,somescholarshavepaidatentiontothisquestion,buttheyweremostlyconcentratingontheanalysisthatiscarriedontheoretically,fewpeoplehaveprovedtheinferenceofthetheorythroughscientificandsystematicmethod.Justforthereasonthethesis
5、appliedempiricalresearchtotesttheauditqualityofChineseandforeignauditorfirmswithexperientialdataofthecapitalmarketFirstly,thisthesisconfirmstheresearchframeof、listedcompanies'auditqualitybydrawinglessonsonthetheoreticalfoundationandresearchmethodshomeandabroad.Secondly,thethesisa
6、nalyzestheauditqualityoflocalandforeignauditorfirmsunderthebackgroundofChinesepeculiarauditsystem.Atlast,thethesisfocusesonearningsmanagementandauditorchangestoempiricalanalysisaboutcomparisonoftheirauditquality,lookingonlistedcompaniesofShenzhenStockExchangefrom2000to2003.Throug
7、htheempiricalanalysisthethesisfindsthattheauditqualitydonebylocalandforeignauditorfirmshasnoremarkabledifference,buttheircustomers'financialcharacteristichasprominentdiference.Thelargerlistedcompaniesinclinetoselecttheforeignauditfirmsandwouldliketopaygreatamountof尤陽下業(yè)大學碩十學位論文exp
8、ensesforthem.'I'fterefore,theforeignaudi
