Research On Improvement Of Hunan Pingtian Accounting Firms Audit Quality Control

As China’s market economy development, especially in expanding the capital market, the CPA profession of business continues to expand, the public CPA audit expectations are getting higher and higher. But in recent years, at home and abroad have been many firms for listed companies issued false accounting fraud audit reports events that seriously damaged the interests of investors, shaken the government and the public confidence in the securities market, and lead to CPA serious credit crisis. CPA CPA is legally undertake operations of the organization is audit activity directly organizers and executors, the crucial role of the CPA in the audit quality control. From the current situation, the accounting firm of internal audit quality control system needs to be further improved. Therefore, the accounting firm to establish suitable for the actual audit quality control system, and continuously improve audit quality control system is the key to advancing the firm’s audit quality control, but also enhance the firm’s own sustainable development and competitiveness of the inherent requirement.In this paper, the method of literature analysis and case studies on the theory of audit quality control carried out and "accounting firm quality control guidelines in February 2006 issued by the Ministry of Finance No.5101- Quality of Service control "as a guide, linking theory with practice. The use of a comprehensive quality control method, according to a comprehensive quality control criteria Control Element analysis presented Situation balance audited quality control, analysis of specific problems, and make some improvements. Made on the basis of a comprehensive control, focus control, focus on doing the construction management organization, a clear quality control at all levels of responsibility. Establish a human resources management as the basis, highlighting the independence and customer relationship management, three-level review of the organization based on audit quality control process. At the same time, some of the issues that the balance in the medium-sized accounting firms in certain industries memory of universality, therefore, also provide a reference for the improvement of audit quality as other similar medium-sized control. Thus, the application of theory and methods of total quality control, research practical problems accounting firms audit quality control, for the implementation of the new CPA professional standards, improve accounting firms audit quality control, both in theory and practice will have significant significance.