客户重要性与审计质量相关性研究

审计中，客户重要性就是客户对会计师事务所和注册会计师的重要程度，也可以说是对其的经济依赖程度。审计质量主要是指会计师事务所和注册会计师在审计工作中的完成情况以及所披露的结果是否属实。本文希望通过研究这两者的相关性，找到一些提高我国审计质量的方法。本文首先探讨了客户重要性与审计质量的相关概念，并且简单分析了一下这两者各自的衡量指标和影响因素，然后结合我国市场实情分析了两者的相关性。在研究过程中，本文借鉴了其他专家和学者的看法，还引入了一些具体案例。最后，本文从我国审计市场出发，提出了促进客户重要性与审计质量正相关的建议。

关键词：客户重要性；经济依赖程度；审计质量；

 Research on the Correlation between Customer Importance and Audit Quality

Abstract: In audit, customer importance is the importance of customers to accounting firms and CPA, or the degree of economic dependence on them. Audit quality mainly refers to the completion of accounting firms and certified public accountants in audit work, and whether the results disclosed are true. Studying the correlation between them can play a role in promoting the improvement of audit quality. This paper first discusses the related concepts of customer importance and audit quality, and briefly analyzes their respective measurement and impact factors, and then analyzes the relevance of the two in combination with the actual situation of our country. In the process of research, this paper draws on other experts and scholars' opinions, and introduces some specific cases. Finally, this paper puts forward some concrete suggestions based on the problems in China's audit market.

Key words: Customer importance；Degree of economic dependence；Audit quality；

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