Research On Henan JC Accounting Firm Evaluation System Of Audit Quality

China’s economic development is now entering an important phase of transition:the arrival of the new normal economic times, the economic transition bring a lot of business risks. More and more enterprises in order to pursue the interests who used methods to attract investors take chance, the public remain skeptical on the financial reports which enterprise issued, so the demand of audit market developed. From the initial Qiongminyuan, green earth, Health South, more and more cases of audit failure occured. For public who need audit information, the accounting firms no longer have the absolute credibility. Audit quality needs to improve, accounting firms also need to supervise.Therefore, effective evaluation of audit quality of accounting firms can help them identify problems and solve them in order to gain a greater market share and higher business income. The public is also able to obtain a more realistic and effective audit report. Therefore, it is very important to establish a set of scientific and reasonable audit quality evaluation system for audit information users, audit information needs and relevant regulatory authorities. However, the audit itself is a complex and tedious work, the audit quality of the audit firm has a wide range of factors and it is difficult to measure the quality of the audit.At present, the academic circles have not yet discussed the criteria for the unified standard to evaluate the quality of the audit, experts and scholars have only produced a consensus on the need to evaluate, for specific evaluation indicators should be selected. Thus, to establish a reasonable, effective and workable system of audit quality assessment for specific investment direction of the majority of investors to provide reference basis, it is an important part of the theory and practice of research and exploration.In this paper, after reading the related literature on evaluation of audit quality, the author discussed the meaning, content and features of audit quality, analyzed from internal and external the factors which influenced audit quality. Based on affecting factors and refer to the principles of establishment,constructed quality evaluation system of the audit firm, including the seven first order index and nineteenth second order index. And used AHP and YAAHP software to determine the specific weights. While establishing standard rates,in order to evaluate Henan JC accounting firm in comparable, So selected quantitative indicators which based on data of HENAN comprehensive evaluation of accounting firms in the first 30 in 2014, composition interval include the minimum to maximum range, corresponding to different values.Qualitative indicators are mainly based on the relevant regulatory authorities guidelines and relevant laws and regulations of the Institute of Chartered Accountants to determine the rating criteria, obtained a complete set of evaluation system. Finally evaluated the firm,put forward the proposed issues.For JC firms audit quality assessment problems remedy, make relevant recommendations to improve the quality of audit firms in many ways..