CPA Audit Quality Evaluation System

Audit quality, the audit industry, the key to achieving sustainable development. With the development of China's capital market, accounting firms audit quality has been more people's attention and concern, which is also related to the accounting firm audit quality in many aspects of the issue. Construction accounting firm audit quality evaluation system is related to the development of a major accounting firm, establish a scientific and reasonable accounting firm audit quality evaluation system, help to improve the quality of the accounting firm audit, it is beneficial for firms classified management, but also conducive to the development and growth of firms.In view of this, we use the relevant accounting, auditing, research and theoretical analysis of this issue. The content of this study are:first part is the introduction part, the study of this background, purpose and significance of innovation and research methods and analysis and discussion; the second part is about the basic theory of accounting firm's analysis of audit quality and description, this part of the definition of audit quality and characteristic, the impact of audit quality factors is divided into two parts, internal and external causes, and for each analysis; third part focusing on how to build an accounting firm to study the quality evaluation system The part of the combination of risk-based audit firm and its auditors the accounting requirements of the audit firms quality evaluation system proposed by the selection index principles, the audit firm further proposed indicators quality evaluation index system of evaluation criteria. The fourth part is about the accounting firm audit quality evaluation system for the practical application of the comprehensive research and analysis. This part of the design quality evaluation system for accounting firms target the specific content of the secondary and the weight ratio determined. Another major Nanchong Hong PricewaterhouseCoopers as the research object, the audit established by this evaluation system for specific applications, in order to verify whether the target system with feasibility, reasonableness and applicability. Part V Audit Office put forward a sound quality control measures. Strengthening audit quality from the multi-control and strict audit procedures to reduce audit risk analysis. Sixth part of the contents of this paper a theoretical summary and outlook.This study found that a complete accounting firm audit quality evaluation system of scientific evaluation accounting firm audit quality is of great practical and theoretical significance. How to design audit quality in the evaluation system, the evaluation index and weight to determine an important and difficult problem to solve these two issues, can the accounting firm audit quality evaluation system of the process and results more reasonable. Also to be noted that, due to a number of indicators in the design and evaluation process, still has a certain subjectivity, this article that the accounting firm to do the absolute quality assessment of scientific and rational is very difficult thing.