The Analysis Of Audit Quality Control Problems And Countermeasures In ZS Accounting Firm

At present,the market economy in our country is in the stage of rapid development,the number of accounting firms increasing year by year and competition among them becomes more severe.In this context,many accounting firms are trying to optimize or reform themselves to seek better development.When the industry is booming,some problems also gradually exposed.Such as accounting firm management is flabby,vicious competition in the industry,professional morality of auditors differs,regulatory consciousness is weak,and so on.Some accounting firms focus on business growth and profit,ignore the importance of audit quality control,so that audit quality would be affected.Audit results will directly affect the judgment and decision of stakeholders,while audit quality closely relates to audit results,so audit quality is an important concern of the general public,is of vital importance to the development of accounting firms.Therefore,accounting firms should pay more attention to audit quality control,thus improve audit quality,won good reputation and be responsible for public.For the present situation of ZS accounting firm and its problems of audit quality control,are mainly acquired from relevant data of the basic information,literature of related theory and understanding of this materials.After studying the audit quality control of ZS accounting firm,finding out the problems and their causes,then put forward measures to improve the audit quality control of ZS accounting firm.The mainly content of this thesis is divided into five parts:The first part is introduction.In this part,explains the research background and significance,the mainly points of experts in the literature of audit quality control.Summarize related theory and the significance in the audit work,then make a further research in audit industry of our country through the study of domestic and foreign scholars.The second part is introduction to the theory of control audit quality.In this part,introduces the theory of control audit quality,describes the content of audit quality control from three aspects: planning,implementing and reporting.Then analysis factors affecting the audit quality control of accounting firm,such as industrial competition and charge standard,scale of the accounting firm,the auditor's professional competence and occupational ethics,audit tenure,government regulation and industrial self-discipline.The third part is current situation of audit quality control in ZS accounting firm.In this part,briefly introduce the basic information of ZS accounting firm,such as scope ofbusiness,organizational structure,information of shareholders and income component.Then summarize its audit quality control from these four aspects: undertake system of audit appointment,compiling process of audit plan,performing procedures of audit work and issuance process of audit report.The fourth part is problems of audit quality control in ZS accounting firm and reason analysis.In this part,presents problems of audit quality control in ZS accounting firm.Such as not rigorous in the undertake system of audit appointment,contents of audit plan were inaccurate,necessary audit procedures were cut,review mechanism became a mere formality and inadequate audit working paper records.Then analysis the causes from these five aspects: fierce industrial competition,loose human resource management,superficial audit quality and audit risk consciousness,low professional competence of auditors and auditors' loss of independence.The fifth part is measures to improve audit quality control of ZS accounting firm.In this part,raises some measures to improve audit quality control of ZS accounting firm,such as improve competitiveness,optimize human resource system,pay attention to ideology culture,improve audit independence and strengthen the management of business to undertake and audit process.To sum up,the paper takes ZS accounting firm as the object of study,through analysis of its current situation and problems of audit quality control,then find out the courses and raise some measures to improve its audit quality control.To further promote the audit quality control research has certain academic value.To improve the audit quality control of accounting firms in our country has theoretical significance.