会计学院知识库

审计质量作为财务信息质量的保证，在投资者的利益以及资本市场的健康 运行等方面发挥重要作用。注册会计师作为审计主体，其工作质量对审计质量起 决定性作用，因此，研究审计质量，必须考虑注册会计师的影响。审计项目的执 行是由以项目合伙人和项目负责人组成的签字注册会计师搭档为领导核心的审 计团队完成，项目合伙人对审计项目全局把控，项目负责人对审计项目设计组织 和指导实施，两者对审计团队的审计风格，审计效率等起着关键作用，其搭档之 间的关系必将会影响审计的工作效率，进而对审计质量产生影响。 本文选取签字注册会计师搭档的视角，回顾了关于审计质量和注册会计师特 征的文献，在此基础上分析了签字注册会计师搭档的搭配特征影响审计质量的理 论基础，进一步构建签字注册会计师搭档特征与审计质量之间关系的检验模型。 选取了 2013-2018 年 A 股上市公司为样本，分别对签字注册会计师搭档性别搭 配、合作稳定性特征对审计质量的影响进行检验，最终得出结论：（1）在其他 条件一定的情况下，签字注册会计师搭档异性搭配的特征有助于提高审计质量； （2）在其他条件一定的情况下，签字注册会计师搭档合作稳定性有助于提高审 计质量；（3）签字注册会计师搭档异性搭配会增强签字注册会计师搭档合作稳 定性与审计质量的关系。根据上述结论，本文提出应完善注册会计师执业档案， 推进签字注册会计师搭档构建，加强监管部门行业监管等建议，充分利用搭档特 征对审计质量影响的结论，给审计团队带来积极影响，提高审计团队的工作效率， 进而保证审计质量。

Audit quality, as a guarantee of the quality of financial information, plays an important role in the interests of investors and the healthy operation of the capital market. As the auditing subject, the quality of the certified public accountant plays a decisive role in auditing quality. Therefore, to study the quality of auditing, we must consider the impact of the CPA. The execution of the audit project is completed by a signed CPA team composed of project partners and project leaders as the core audit team. The project partners have overall control of the audit project, and the project leader organizes and guides the implementation of the audit project. The two play a key role in the audit team's auditing style and auditing efficiency, and the relationship between their partners will definitely affect the auditing efficiency and further affect the auditing quality. This article selects the perspective of a partner of signing certified public accountants, reviews the literature on audit quality and characteristics of certified public accountants, and analyzes the theoretical basis for the different matching characteristics of a signing certified public accountant partner to affect the quality of auditing. Test model for the relationship between quality. The 2013-2018 A-share listed companies were selected as samples, and the impact of the gender mix and cooperation stability of the signing CPA partners on the audit quality was tested, and the conclusion was finally reached: (1) under other conditions, the signature The characteristics of opposite-sex matching of CPA partners help improve audit quality; (2) under certain conditions, the stability of the cooperation of signed CPA partners helps to improve audit quality; (3) the opposite-sex matching of signed CPA partners will enhance The relationship between the stability of the partnership of signing CPA partners and the quality of audit. Based on the above conclusions, this paper proposes that the practice file of certified public accountants should be improved, the establishment of signature certified public accountant partners should be strengthened, and industry supervision of supervisory departments should be fully utilized to make full use of the complementary effects of the partners to improve the work efficiency of the audit team and ensure the audit quality.