Analysis on the Audit Quality Evaluation System of Accounting Firms Based on Fuzzy Comprehensive Evaluation Method
孙浩然SUN Hao-ran;郭丹GUO Dan
（黑龙江八一农垦大学,大庆163000 )
( Heilongjiang Bayi Agricultural Reclamation University , Daqing 163000 , China )
摘要:改革开放以来我国资本市场蓬勃发展,对审计行业的需求迅速增长.伴随着会计师事务所数量与业务收入逐年攀升,各界对会计师事务所审计质量愈发重视。本文探寻了影响会计师事务所审计质量的各因素,简述基于模糊综合评价法的审计质量评价体系构成,为提高会计师事务所审计质量水平,减少审计失败而构建相应的会计师事务所审计质量评价体系进行探究。
Abstract: Since the reform and opening up,China's capital market has flourished, and the demand for the audit industr has rapillyincreased. Wih the increasing number of accounting firms and business income year by year, people from all walks of life are paying moreattention to the audit quality of accounting fims. This article explores the various factors that affect the audit quality of accounting firms,outlines the composition of the audlit quality evaluation system based on the furry comprehensive evaluation methodl, and explores theconstruction of correspondling audlit quality evaluation systems for accounting firms to improve their audlit quality level and redtuce audlitfailures.
关键词:会计师事务所;审计质量;模糊综合评价法;体系构建
Key words: accounting firms; audit quality; fuzzy comprehensive evaluation method; system construction
价值工程-文章出处：孙浩然,郭丹.基于模糊综合评价法的会计师事务所审计质量评价体系探析[J].价值工程,2023,42(20):51-53. |
