A Study On The Quality Control Of Audit Business In A Certified Public Accountants

At present,China’s auditing industry has made considerable development.The accounting firm is also becoming bigger and stronger,and has made outstanding achievements in many aspects.Its achievements depend on the thorough auditing quality control.At the same time,to improve the social status of certified public accountants,trust in the social public also rely on the thorough auditing quality control.However,the auditing quality control of CPA firms in our country is still weak.The legal lawsuit caused by auditing quality is also endless.Therefore,auditing quality control problem has become the focus of the public.The certified public accountants auditing quality control has always been a hot topic in the auditing theory and practice research.How to establish and improve the auditing quality control system becomes a key problem to be solved.There are seven parts are studied and discussed in this article. The first part introduced the research backgrounds and the significance of the article.And put forward the thought,content, research methods and several innovations of this paper.The second part is the related overview of certified public accountants audit quality, introducing concepts of certified public accountants audit quality control, as well as the theoretical basis of certified public accountants audit quality control. The third part introduces the audit services quality control status of A certified public accountants.The fourth part describes A problems existing in the quality control of certified public accountants auditing business. The fifth part analyzes the reasons of R certified public accountants audit services quality problem. Part 6 put forward the measures of strengthening the audit quality control of A certified public accountants and design the consulting,disagreement and review project quality control system based on the actual situation. The seventh part is the enlightenment to other similar firms.