Auditing System and Audit Efficiency: Evidences from Local Auditing Agencies
作者单位：Shanxi University of Finance and Economics
会议日期：2021年
学科分类：120201[管理学-会计学] 12[管理学] 1202[管理学-工商管理]
关 键 词：auditing system audit efficiency Malmquist method
摘 要：Auditing system has an important impact on audit efficiency. According to the theory of immune system,audit efficiency can be divided into revealing efficiency, defending efficiency and preventing efficiency. This paper employs the DEA-Malmquist method to examine the impact of the auditing system during the period of 2002-2013 on the audit efficiency. The findings show that firstly all the three kinds of efficiencies in the audit efficiency are not well performed, and the regional differences are significant;secondly, the auditing system has a significant impact on audit efficiency. Then, on the basis of exploring the reasons for the changes of audit efficiency and from the perspective of improving audit efficiency, it makes an analysis of the development direction of the auditing system, so as to provide reference for the formulation and revision of the auditing system in the future.