H Certified Public Accountants Audit Quality Control Research

Along with the society’s growing speed, China’s audit related industries are also accelerating growth. With the continuous development of the audit industry, a series of problems have also been produced. In recent years, the audit industry widespread awareness is weak, professional ethics is not high and the firm’s management is not strict and the problem of the existence of the vicious competition in the industry, industry supervision not preventive CPA’s own risk. These problems are a direct result of many CPA’s only focus on a number of economic benefits and business and auditors for audit quality control degree of attention is not enough, the firm’s management also did not establish a sufficient risk prevention awareness and social responsibility sense. The author mainly hope that, through the practice and theory of the combination of the way to obtain information that is relevant to audit quality control, after careful study of the H audit quality control system and its implementation, to the existing problems of deep discussion, and then from the firm’s business level audit quality control, audit personnel quality control and accounting firm external environmental management of and the were improved, so as to improve the quality of firm’s audit work.This paper is divided into six parts. The first part is the introduction, the significance of research on this subject political background of the times and reality are introduced, and describes the research ideas and research methods, as well as at home and abroad in recent years to relevant research on this topic are reviewed in this paper. The second part focuses on the basic theory of audit quality control of accounting firms, which lays a solid theoretical foundation for the study of the subject. The third part is the accounting firm of H makes an introduction to the basic situation, the firm’s audit quality control profiles were analyzed. By means of questionnaire and interview combined manner from the audit quality control four aspects of the operational level, to undertake the business and customer retention, business execution, monitoring system, human resources management on the firm’s internal audit quality control system for the implementation of understanding, in order to identify H firm audit quality control problems. The fourth part is the analysis of H accounting firms in the audit quality control problems, mainly from the audit business to undertake and customer retention, business execution, monitoring system, human resources management and firm internal and external factors were analyzed. The fifth part is to take H firm quality control system and puts forward the corresponding improvement suggestions, mainly put forward from the CPA business level audit quality control, audit personnel quality control and external environmental management in the firm’s audit quality control system is optimized. The sixth part is the summary and induction of the above research.This paper mainly adopts the research method of combining theoretical research and investigation research, firstly expounds the basic theory of audit quality control, in theory on the basis of H accounting firm audit quality control investigation and analysis, understand the existing problems, and puts forward constructive, measures for the improvement, I hope can enhance h of the accounting firm audit quality, make the firm’s audit quality control system is more perfect, and provide some reference for other accounting firms audit quality control problem.