Study On Quality Control Of Domestic Certified Public Accountants In China

With the development of market economy and its opening to the world, CPA’s function is attracting more and more attention from all sectors of society。Especially in recent years, the country is paying more and more attention to the social value of the technical service institutions. And with the prosperity of the capital market, the enterprises pay more attention to the audit work。Accordingly, all kinds of accounting firms appear in many cities in the country. However, challenges exist together with opportunities, and risks with benefits.With such a rapid development, all kinds of problems come inevitably.In particular, the quality control of accounting firms has been the first issues of concern to the community. In our country, the practicing quality control has formed a good system includes government supervision industry self-regulation and the internal quality control now. The firm’s internal quality control is the most important、Effective section。However, the development of the practicing quality control of the accounting firms has a long term. At the present stage, different forms of liability and the internal management mechanism for the accounting firm quality control effects are complex and diverse。On the one hand, the good choice about system is critical to the development of for the accounting firms, while the internal management but also for its own development impact; On the other hand, the various kinds of system of firm quality control with the negative effect of different level. Our firm’s internal management also has a lot of the problems on system.Based on the analysis of the present situation of the certified public accountants occupation control and from the angle of enterprise risk management, this paper want to reveal the Chinese CPA practice quality control problems, then to summarize and discuss the construction of the quality system of several effective methods。With the "external supervision, internal control" of specific methods, we put forward to perfect the accounting firm quality control system.。Based on long-term experience in accounting firms and combined with the development domestic accounting firms in the recent years. Analysis deeply of the accounting firm quality risk happens repeatedly, even worse the crux of the problem:Liability if the system and internal management control and pointed out the quality control system construction bottleneck lies in the regulation and free development. Grasp the key points:based on the firm’s internal management, author points out that improving the firm’s risk management level, we should improve the internal management system is to build a high level of the route one must take firm. At the same time, the author also attaches great importance to the external supervision of firm development the major role, think to improve government supervision-. improve self-discipline is the necessary means for the development of firm。At last, we summarized the main points of the paper and definited the research in the future.