Research On Small And Medium-sized Certified Public Accountants Audit Quality Control Taking ZH Certified Public Accountants For Example

Audit quality is a top priority for an accounting firm and their employees.Ma ny investors on the investment of listed companies,because he believes that "no re servations" issued by the certified public accountants,however,during these years,in large and small firms which in certified public accountants industry,the good a nd bad are intermingled.Many firms only want to do business,go relations,take kickbacks,failing to deal with the relationship between the business expanding and the audit quality,don't have a reasonable standard of audit quality control system,or have a good system,but there is no actual execution.According to the China association of certified public accountants professional quality inspection notice(12),some small and medium-sized accounting firm's audit quality control system desig n and implementation flaws,existing unsound partner governance mechanism,general headquarters and substation's integrated management does not reach the designated position,formalized audit quality control and so on.Which can lead to some busi ness not to implement the necessary audit procedures in term of the requirement of the auditing standards,do not obtain sufficient and appropriate audit evidence,ind ividual business project is even relevant audit evidence to support the audit opinion.From this perspective,an accounting firm's audit quality control system is the key to its healthy and long-term development.Therefore,this article first introduces the present status of small and medium-s ized accounting firm audit quality control to reveal the audit firm industry quality control common problems and reasons.Combining case,this paper introduces ZH c ertified public accountants audit quality control process,is mainly divided into qual ity business leadership responsibility,professional ethics requirements,business accept ion,business execution,monitoring and six human resources processes;Combining the questionnaire and results,analyze the ZH certified public accountants audit qu ality control problems,such as: 1.The management,unreasonable organization struc ture;2.Business acception problems 3.Inadequate enforcement of quality control s ystem;4.Defects in human resources.Analyzing the above defects and the specific situation of ZH accounting firm,mainly considered the following reasons: 1.The pursue for benefit maximization;2.Lack of quality oriented culture;3.The pressur e of certified public accountants themselves;4.Head quarter and Branch office's integration degree is not high.;5.Certified public accountants industries have serious homogeneous competition.Finally aiming at the problems of ZH certified public accountants,and puts fo rward corresponding suggestions,mainly: 1.Develop the internal culture of quality oriented;2.The optimization of human resources;3.Transition gradually to a highl y integrated mode and improve the governance structure;4.Provide differentiated s ervices;5.Strengthen audit quality process control by applying the method of PDC A cycle.The purpose of this study is to improve the ZH certified public accounta nts audit quality control running effect,and hope to provide reference for other ac counting firms with similar conditions.