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基于AHP-FCE模型的DH会计师事务所审计质量评价

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在当前的经济环境下,政府机构及企业单位对审计行业的需求日益增大,随着会计师事务所的数量和规模日益增大,社会各界对会计师事务所的审计质量愈发重视.探寻了影响会计师事务所审计质量的主要因素,针对DH会计师事务所建立基于层次分析法和模糊综合评价法的审计质量评价体系.分析结果显示,在审计工作执行过程和事务所质量控制这两个方面存在主要的质量问题,它们严重影响DH会计师事务的审计质量水平和客户满意度,进而提出重视审前调查、加强人才培养、加强审计程序执行等质量改善措施.
Audit Quality Evaluation of DH Accounting Firm Based on AHP-FCE Model
Under the conditions of today's market economy,government agencies and enterprises have an increasing demand for the audit industry,and with the increasing number and scale of accounting firms,all sectors of society pay more and more attention to the audit quality of accounting firms.The main factors affecting the audit quality of accounting firms were explored,and an audit quality evaluation system based on analytic hierarchy process and fuzzy comprehensive evaluation method for DH accounting firms was established.The results show that there are major quality problems in the audit execution process and quality control of the firm,which seriously affect the audit quality level and customer satisfaction of DH accounting firms.

audit quality evaluationaudit influence factorsAHPFCE

许晨、刘文涛

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北京信息科技大学管理科学与工程学院,北京 100192

审计质量评价 审计影响因素 层次分析法 模糊综合评价法

2024

科技和产业
中国技术经济学会

科技和产业

影响因子:0.361
ISSN:1671-1807
年,卷(期):2024.24(24)