Analisis Of Quality Control Of Auditing Of TY Accounting Firm

Audit quality control is an important basis for smaller firms to become bigger and stronger, is a certified public accountant upgrade their professional status, to win the trust of the public is an important measure. From the current situation, many factors affected by time, cost, business capacity, internal audit quality control system of China’s small and medium-sized accounting firm needs to be further improved, external supervision and management also needs to be further strengthened. The accounting firm to establish and improve audit quality control system has been the focus of attention problem of audit practice and theoretical circles. In this paper, through the analysis of the present situation, quality control statements audit based quality control defect reasons of auditing, conducts the research to the control of audit quality,and puts forward countermeasures to improve audit quality control office.This thesis is divided into five parts. The introduction, mainly introduces the research significance and the domestic and foreign literature review, Chapter 1, research background; the TY accounting firm audit quality control of the status is the organizational structure, management system, personnel allocation and the quality of audit procedures to do the introduction and the analysis of the second chapter, discusses the TY; the audit problems of quality control; the third chapter is the analysis on the reasons of audit quality control problems. Cover the subjective objective reasons and firm society itself; the fourth chapter,the current accounting firm audit quality control situation put forward the improvement proposal; the fifth chapter, conclusion. In this paper, by combining the practice experience at TY, for vulnerability firm quality control link presents its management measures, the audit process, human resources and external government supervision, self-discipline method of external supervision negative suggestions for improvement. TY some problems may also exist in the small accounting firms, so these suggestions for improvement also can be reference for the same industry, to promote the healthy development of the CPA industry. Research method of this paper mainly adopts the literature research method and case analysis method, through reading massive related accounting firm audit quality control documents and combining the cases,more specific constructs small accounting practice of the audit quality control system.In general, the current registered accountants audit quality control of the defects is caused by many factors, the accounting firm and the CPA should continue to strengthen their own signature of audit quality control consciousness. Industry regulators urge intensity is a key factor to improve audit quality, but to progress and perfect system of internal control, audit quality control from the source to the main need to be certified public accountants industry environment partner management idea of the effective operation of many factors.