Study Of Accounting Firm Quality Control

Currently quality control of China Accounting Firms is not satisfactory and this is the main factor to affect independent audit quality. To study how to improve audit quality is meaningful & practical. There are many prospects to do such study and this paper focus on organization culture.One main issue we are facing now is that both of accounting firm leaders & auditors don't have strong sense of quality. How to build up the awareness of quality for all auditors so that to improve overall audit quality? The conclusion of this paper is found that organization culture will play a positive role.In this paper, firstly it's analyzed the theoretical perspective of how organization culture affects audit quality control. On the one hand, organization culture will affect auditors' quality concept, on the other side, it will also affect quality control through management system. it is also discussed in this paper the necessary of management of organization culture based on the industry characteristic.Secondly the existing issues are listed which accounting firms encounter in terms of organization culture. And also the findings of the root cause and the negative impact for audit quality control. Then followed by the introduction of Big Four Firms' organization culture development, their core values & positive impact for quality control. In conjunction with standard code of quality control, it's stated that accounting firms must strengthen culture management & develop the core value of organization culture—Quality is first, People is asset.Thirdly, from the prospect of organization culture & base on the request of quality control code, the basic model of accounting firm quality control is worked out. It's included 7 elements of quality control & how to execute and monitor this model.Lastly it's case study for ABC accounting firm. It's further reclaimed how organization culture contributes to audit quality control.Hopefully this paper will share same opinion & reserve as a reference for quality control.