Research On Audit Quality Control Of A Company Under The Total Quality Management Perspective

Now,the world capital market continues to expand,China's market economic development momentum is very strong,accounting firm's business scope has also risen,the public expectations of the audit in the CPA's value is more and more high.However,the emergence of a variety of financial fraud cases,the public began to question the impartiality and objectivity of the CPA,the following is a detailed performance: once after the CPA audit calculation of financial information is public,there are a lot of financial analysts and market explorer and the news media to analyze the exploration of financial information,it also shows that the public does not trust audit report.In China,the credibility crisis faced by certified public accountants is very serious.To promote the public trust in the CPA industry,the first thing to do is to improve the quality of accounting firm audit.This article is based on the development status of China's accounting firm industry reality,combined with the specific circumstances of A accounting firm,from the quality management of the full range of point of view the effective measure to enhance the quality of the accounting firm audit in China to operate.First of all,this article summarizes and analyzes the theory of audit quality and total quality management,which lays the foundation for the writing of the article.After that,it analyzes and explores the actual situation of the development of accounting firms in China,the actual situation of the audit quality control and the actual situation of all-round quality management,which is of great significance to the writing of the article.Secondly,this article on the basis of theory and reality,analyzes the accounting firm industry comprehensive quality management audit quality control to enhance the relationship and interaction mechanism,for reference to the full range of quality management in the audit quality theory.Finally,combined with the previous analysis,the paper points out the measures to improve the audit quality of accounting firms from several key factors of total quality management.At the same time,combined with the case of A accounting firm,it explains how to improve the audit quality from the perspective of total quality management.The idea of this article is based on the study of the theory of total quality management and audit quality,and it is of some theoretical and practical significance.