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《On Economic Problems》 2014-01
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An Empirical Researchon CPA's Individual Characteristics and Independent Audit Quality

GUO Chun-lin;Xinyang College Agriculture and Forestry;  
At present,the research on the quality of audit is essentially in the accounting firm level,which are built on your certified public accountants in the accounting firm is based on the homogeneous assumption. But,in fact,in determining the quality of audit,after all,the firm's internal audit personnel at all levels from the microscopic angle of view of the research on audit quality,this paper analysis the influence of personal characteristics of certified public accountants audit quality. It provides the beneficial reference for building modern audit,and enriches the theory and method of modern audit management. Furthermore it has important theoretical significance and practical value in the process of taking concrete measures to support the certified public accountants to strengthen the construction of internal quality control standards and building effective incentive and restraint mechanism.
【CateGory Index】: F233;F239.2
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