A Research On Audit Quality Control Of Accounting Firms

Nowadays,the economics of our country is rapid developed.It must be accompanied by China's domestic capital market and market system is becoming more and more complete.Then individuals and institutions will increasingly enhanced awareness of investment,which requires a high standard of financial information.Government requires a higher standard of financial information.Certified public accountants need to expand business,and also to expand the size of the team,to grow their own strength.But nearly half a century,domestic appeared in succession some about the financial scandal,and the audit quality has been questioned,the audit industry appeared unprecedented trust crisis of morals.With the generation of these financial problems,people on the accounting profession and the accounting profession has been questioned,the CPA industry is facing the challenge of trust.For accounting firms audit issues,first of all is to analyze the status and the causes,find out the crux of the problem,and promotes the relevant sector specific issues specific analysis.According to their different circumstances,and constantly improve the audit quality control system,so the CPA's industry audit level is improved,so as to continuously improve the level of the entire industry.This paper mainly studies the audit quality of certified public accountant industry.On the basis of the theory of audit quality,the concept of comprehensive control management is introduced,and the audit quality of accounting firms is analyzed with the theory of comprehensive control and management.The current status and causes of audit quality control of accounting firms are analyzed,and the deficiencies of audit quality control are found out.Respectively from the internal factors and external factors of analysis,and combined with the practice environment in today's society of certified public accountants and improvements on the three process,before the audit,during the audit and after the audit.These three parts made observations for improvement.This paper discusses the accounting firm audit quality in the community,audit quality at present,causes,solutions have to be explored,set up and improve the quality of accounting control system.In the audit quality has been effectively controlled premise,hope Chinese CPA firms to get more rapid development and avoid the emergence of more financial scandal.