| Since public accountants of China certified, audit industry got rapid development since the system restore obtain, accounting firms also appeared like mushroom in all aspects, and has achieved remarkable and proud achievements in all aspects. But in recent years, legal lawsuit caused by audit quality problems emerged endlessly, exposed the weakness of the control links in audit quality, it makes control problems of audit quality became the focus of people's attention, and what kind of control system for certified public accountants industry can produce effective effect and function became a key and issues that need to be resolved soon.Based on previous research in this paper, a lot of relative to audit quality control theory foundation for matting, with China audit market for background, the affecting factors is launched and the status is analyzed, and trying to build audit quality control system, puts forward the supporting facilities of audit quality control system.This paper is divided into five parts, the first chapter is preface, mainly introduces the background and significance of the research topic, literature review, research content ,research methods and the innovation points; The second chapter, the basis of theoretical for quality control, analyzes the theoretical basis of audit, including the principal-agent theory, information theory, insurance theory and cybernetics; Chapter 3, mainly analysis the influence factors of the audit quality control, the present situation and existing problems, mainly analyzed, from three aspects respectively ,the external environment of the space is audit of audit quality, effects of the CPA audit quality control, the role of government, trade association, and the social public to the influence of the audit quality supervision; The fourth chapter, according to the audit quality and factors which affect existing problems, constructing the audit quality control system, this paper expounds the audit employment system, the accounting firm quality control, external regulators in the audit quality control of basic position and basic requirements; The fifth chapter talks about some thinking of audit quality control system.The thesis mainly adopts these research methods: (1) the system analysis. Through studying the theoretical basis of the audit quality control, review the related literature in China and abroad, from all-round, multi-angle, systematic research audit quality control problems, and trying to find a solution to the audit quality control approach. (2) the literature research. Through extensive investigation to obtain audit quality control documents and related problems of data, overall, the correct understanding of the problem to study. (3)the statistical analysis. Article through statistical accounting firm basic material, analyzed the current situation of the CPA accounting firm and the basic situation.Relative to other related research, this paper mainly embodies the innovation points in following two aspects: (1) from the audit entrust mode, accountants and external supervision of audit quality control three aspects of all-round, multi-angle comprehensive analysis, and in an attempt to construct audit quality control system, has been clear about the subjects in the audit quality control of basic position and basic requirements; (2) in foreign related financial statements insurance system based on the research of combining the actual conditions of our country, puts forward more suitable for China's national conditions of financial statements insurance system design scheme and regulatory measures, an attempt to find problem from the root of auditor independence in China.Although at present audit quality control system in our country is still not quite perfect and mature, we have realized severity problems that control system on various levels, and began to take a series of measures. With the development of research and practice, we believe that in the near future, our audit quality will be improved greatly. |
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