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1、AbstractAbstractTheChineseInstituteofCertifiedPublicAccountants(CICPA)hasencouragedCertifiedPublicAccountantsFirm(CPAfirm)togrowbiggerandstrongerin2007.ItistocultivatesomecompetitiveCPAfirms,toperfecttheauditmarket.Thepaperresearchedontheinfluentialfactorsofauditefficiencyandthepathtoimproveaudite
2、fficiency.ItisconducivetoevaluatetheefficiencyofChina'sCPAfirm,tofindoutthewaytoenhancethecompetitivenessofCPAfirmandthegrowthofCPAindustry.First,thepaperusedeconomictheoryandmanagementtheorytoanalyzetheconnotationofauditefficiency，andindicatethatthequalityofauditisthepremiseofauditingefficiency.S
3、econd,thepaperanalyzedfourinfluentialfactorsofauditefficiency,includingauditprocedures,humanresources,thesizeofCPAfirm,andinformationtechnology.Third,thepaperexaminedthepunishannouncementsofChinaSecuritiesRegulatoryCommission(CSRC)from2001to2011,andconsideredthattheauditplan,thecircularization,the
4、supervisorandanalyticalreviewmayimpactauditqualityandauditefficiency.Thenthepaperuseddataenvelopmentanalysis(DEA)toevaluatetheauditefficiencyandTobitmodeltoverifytheinfluentialfactorsofauditefficiency.Last,accordingtotheprevioustheoreticalanalysisandempiricalresults,thepapersummarizedfourwaystoimp
5、roveauditefficiency:auditexpertsystem,knowledgesharing,encouragement,andthemergerofCPAfirm.Fromempiricalanalysis,itindicatedthattheChina'sCPAauditoperationsonthefulluseofexistingresources,andthescaleefficiency(SE)andtechnicalefficiency(TE)ofChina'sCPAfirmiswell.AndtheexperienceofCPA,highlyeducated
6、CPAandthesizeofCPAfirmareinfluentialfactorsofauditefficiency.So,accumulatingtheexperienceofCPA,enhancingtheacademiclevelsofCPA,andexpandingthesizeofCPAfirm,willpromotetheauditefficiency.YeNa(accountant)in么华大学旭1丨工商骨理学院公计学她土学位论文SupervisedbyProf.LuningwenKeywordsAuditefficiency;Auditprocedures;Certif
7、iedPublicAccountants;DateEnvelopmentAnalysis;丁obitmodelIV么华大学旭日工商管珲学院会计学硕士学位论文目录摘要AbstractIImm绪论11.1研究背景及意义11.2文献综述21.2.1关于生产效率与审计效率内涵21.2.2关于审计效率的影响因素与审计效率评价31.2.3关于审计效率的提局路径61.2.4对研究现状的评述71.3研究思路与创新点81.3.1研究思路8
