The Study Of FZ Certified Public Accountants Audit Quality Control System

As China’s economy continues to develop the earnings quality of corporate earnings for the user of the increasingly high demand, at fair value measurement model as it involves more subjective factors determine the fair value of the acquisition, easier to use corporate management means earnings management, development of information technology makes management fraud more subtle, so pay close attention to audit quality by the users of financial statements. High quality audit behavior can improve the credibility of corporate financial reporting, therefore, improve audit quality will help improve the transparency of accounting information, reduce information asymmetry.Audit quality is low. the audit scandal makes public audit of the patron saint of lost trust in the economy continue to occur. For China’s large number of small and medium sized accounting firms, in all aspects of size, charge, management, human resources and large accounting firms have a gap, in order to survive and develop in the fierce competition in the audit quality assurance is particularly important, the firm should develop in line with regulations arid industry compliance with regulatory requirements and its own characteristics of audit quality control system in the context of cost-effective constant pursuit of high audit quality.Therefore, this article FZ CPAs for the study, in the course of practice currently being developed for FZ Certified Public Accountants audit quality control system to open research, according to the questionnaire, observation inquiry and other methods to audit the status quo of the existing quality control procedures implemented investigation and analysis, mainly on the former audit business undertaking, business execution, completion of the audit quality control business and other audit quality control procedures to investigate four areas analyzed and combined with "firm quality control guidelines/’ the rules and regulations, the full faceted analysis of the quality control system FZ accounting firms to analyze its shortcomings, and is characterized by small-scale combined FZ firm that put forward suggestions for improvement.