| In recent years, The Certified pubic accountants industry of our country gotrapid development，public accountants are charged with evaluation of the accountinginformation and the responsibilities and obligations of airing the audits’ opinions,They standard the transparency of accounting information in the capital market.Audit services have become an important part of the market economy mechanism.However, as for the major case’s failures of YinGuangXia and KeLong, the auditquality is facing an unprecedented challenge. Audit quality control systems are moreabout the system and research agenda. Therefore, how to standardize the accountantsaudit quality and establish effective audit quality control system of markets in theaudit of the problem cries for solution.This text is based on the studying achievement of the scholars, takingaccounting firm as object, auditing a quality control to the accounting firm system tocarry on the study: Firstly, according to the audit quality control system of broadsense, placing the audit on the environment factor, taking charge of the commonfunction that factor and accounting firm audit a corpus factor in, the confrontationaccounts the analysis that the quality control expiration factor carries on these threeaspects and selects a textual stance, establishing the audit quality control mode innarrow sense, which means carrying on audit quality control with accounting firmauditing factor; Secondly, according to the regulatory mechanism’s inspection resultsof the accounting firm quality, the SFC’s monitoring results on audit quality from2002to2011for data, and three aspects such as specific audit process, professionalcompetence of certified public accountants, registered accountants and the auditedunits collusion as the index, applying to the grey correlative degree to find out thecauses for failure of the audit quality control’s most important reason of the mainfactors and analyzing the conclusions; Thirdly, pointing out the advantages of sixsigma for audit quality control, introducing the Six Sigma quality control methods,using the process control theory as the theoretical basis and the audit businessprocess as the main line, applying to the Six Sigma quality control method toconstruct the accounting firm quality control model of Six Sigma; Finally, after theKelong case analysis, doing a detailed comparison by applying to the Six Sigmaquality control mode to demonstrate effectiveness of the CPA audit quality controlsix sigma model. |
