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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Evaluation Model of Audit Talent Training Effect in the Context of Block-Chain

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DOI: 10.25236/icembe.2020.095

Author(s)

Qiong Liu

Corresponding Author

Qiong Liu

Abstract

The quality evaluation of auditor training has always been the focus of theoretical and practical circles. This paper takes A-share non-financial insurance listed companies as a research sample to investigate the training effect of leading talents in audit industry. At the same time, this paper studies the role of the position characteristics of CPA and the training direction of leading talents in improving audit quality. At last, it is added to test whether the training of leading talents will lead to the premium of audit fees. The research of this paper finds that the audit quality of the trained leading talents is significantly higher than that before training, and there is a certain degree of audit cost premium. The results of this paper have a certain reference value for the evaluation of audit talent training effect in the block-chain environment.

Keywords

Effects evaluation, Audit talent training, Block chain