第一，快速扭转审计质量规模误区形成的片面认识和做法，推进审计核心能力的衡量标准建设。第二，增强质量信号传递和市场协同机制建设，促进需求的透明选择和发挥市场需求对异质服务路径协同效应；转变不同规模会计
第一，快速扭转审计质量“规模误区”形成的片面认识和做法，推进审计核心能力的衡量标准建设。第二，增强质量信号传递和市场协同机制建设，促进需求的透明选择和发挥市场需求对异质服务“路径”协同效应；转变不同规模会计事务所人才选择的思路；建立合理的审计收费机制和信息平台，增强市场对供给差异化的协同效应。第三，加大法制化、协作化和特色化的审计质量发展机制建设。监管不力、专长优势不明、人才缺失等使规模下的审计质量内涵被误解。建议通过“法制约束、协作优化和特色竞争”协调发展，进一步规范质量控制标准和流程、加强市场战略机制建设、改革会计事务所与审计师的利益导向机制、突出特色能力培养、增强人才间的交流和协作。重点改革审计质量监管模式和手段，发挥行业监管的优势，提升诉讼监管力度。
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［责任编辑：杨志辉，许成安］
A Research on the Audit Quality “Scale Error” and Heterogeneous Path
SUN Yongjun1， DING Lina2
(1. School of Economics and Business Management, Helongjiang University, Harbin 150080, China; 2. School of Economic Management, University of October 1st Land Reclamation and Cultivation, Daqing 163319, China)
Abstract: The strategy of “being bigger and stronger” requires the great improvement of accounting firms in the audit quality differences and advantageous paths selection. Research shows that there exists an audit quality “scale error” in China audit market. The data from HuShen A share markets during 2008 to 2009 shows that “scale error” upsets the core competence of auidt and its development; Scale is not enough to form good differences in heterogeneous competitiveness and heterogeneous “path” choice lacks a strong guide and supervision system. The measurement of core competence must be established up to the standards. Market quality signal transmission and collaborative mechanism must be enhanced; The legal system and professional cooperation system and characteristic system for audit quality development mechanism must be put into practice accordingly.
Key Words: audit quality; scale error; audit heterogeneous path; audit quality differences; audit market; audit core competitiveness
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