关键词: 审计制度,审计效率,Malmquist方法

Abstract: 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.

Key words: audit system; audit efficiency; Malmquist method