Research On The CPA Audit Quality Evaluation And Control System

With the development of market economy,our audit profession has achieved remarkable achievements and pride.However,in recent years,legal lawsuit caused by audit quality problems emerged endlessly,exposing the weakness of the control links in audit quality,it makes the evaluation and control system of audit quality become the focus of people’s attention.Therefore,how to establish a scientific evaluation system of audit quality,evaluation and control the audit quality effectively become a serious problem.Based on the industry regulator’s point of view,Paper launched a comprehensive study on the evaluation and control system of audit quality.Firstly,analyze of the impact of audit quality factors;Secondly,the evaluation system of audit quality has been designed,the system with sample data of30audit firms has been studied empirically.Finally,in connection with the weakness of the control links in audit quality,point out the countermeasures and suggestions about strengthen the audit quality control of audit firms.Aimed at provide industry regulators for some comments and references.