The Research On Certified Public Accountants Audit Quality Control

CPA is to undertake business service agencies,not for profit,it is independent businesses with the State,the owners and operators of third parties.Accounting firms by auditing help countries regulate business activities,instead of the fiduciary responsibility of the owner to check the fulfillment of the operator.It is a bridge between the state and business linkages,is the link between owners and managers connected.But there are far shocking Guangxia(2001),the exposure of Enron(2001)and other fictional events of the financial statements,resulting in Shenzhen Zhongtianqin,Arthur Anderson audit the financial statements of many listed companies accounting firm disintegration;near there vile Hail Health Branch(2012),green earth(2011)financial fraud cases,so its associated firms-Ruihua,Lei fined.Even the world-renowned Big Four accounting firms audit procedures can also occur due to various reasons caused by improper audit failure.It all led to a serious crisis of confidence in the accounting profession register,so that the accounting firm "economic police" capital market"gatekeepers," the title a misnomer.So improve audit quality is a pressing matter.This article from the audit business processes,analyze the various factors in auditing processes affecting the audit quality and to make relevant recommendations.The paper is organized as follows:The first chapter introduces the research background of audit quality control,research status.The second chapter introduces the theory of audit quality controlThe third chapter factors of audit quality,the concept of audit quality control and affect audit qualityChapter IV According to the Commission,the Ministry of Finance,China Certified Public Accountants Association released information shows that our audit quality control situation,and summarizes audit quality control problems exist.Chapter V presents a number of recommendations from the audit quality control practice environment,regulators,accounting firms and internal controls.The sixth chapter analyzes the SLP audited quality control cases.