会计师事务所合并对审计质量的影响论文

本科论文摘 要随着十一届三中全会之后我国全面推行了改革开放政策，这为我国的经济发展注入了强劲的动力，使我国在改革开放之后的三十余年内取得了跨越式的发展，创造了属于中国的经济奇迹。截至目前，审计市场竞争愈发激烈，促使本土小所扩张规模寻求发展。而对于会计师事务所而言，合并是最为有效的方法，因而本土小所纷纷寻求适合发展的合并机会。论文论述了在当今的经济环境下会计师事务所合并在各种方面对审计质量造成什么影响，分析了事务所为什么要进行合并以及合并之后有哪些优点又有哪些缺点，进而分析了会计师事务所通过合并给审计质量造成了什么样的影响。关键字：会计师事务所合并，审计质量，审计质量的影响因素本科论文AbstractAfter the Third Plenary Session of the Eleventh Central Committee,Our country carried out the form and opening policies in an All-round Way,This injected strong motivation for the development of our national economics,The policies achieved leapfrog development within thirty years after the reform and opening-up policy for china,Created economic wonder that belongs to china.So far, audit increasingly fierce market competition, to promote local small scale expansion to seek development.For accounting firms,Merger is an important channel for them rapid expansion,So small local firms all looked for the right merger opportunity.This paper discusses the influence of the merger of accounting firms on audit quality in all sorts of ways in the current economic climate,Analyzed the reason of firm is merged and what are the advantages and disadvantages of merging,Then analyzed the influence of the merger of accounting firms on audit quality.Key words:Consolidation of Accounting Firms, Audit quality,Factors Influencing Audit Quality本科论文目录前 言...........................................................1选题意义....................................................1问题提出....................................................1文章结构............