Study On Audit Quality Of Y Accounting Firm Based On BSC

The ancients said:those who do not seek Jesus Christ,seek temporary shortage;those who do not seek a global lack of a domain plan.Since 2007,the AICPA issued "China CPA Association on promoting accounting firms since the bigger and stronger opinions",from the AICPA to the tax department and the finance department to the accounting firm,in order to promote the accounting firm bigger and stronger constantly trying.Bigger,means that the scale is big,strong,means that the ability to be stronger.However,whether it is bigger or stronger,for accounting firms,to improve their audit quality is not only the development,but also bigger and stronger needs.In recent years,the audit industry there are generally no strict audit quality control problems,these problems are a direct result of a number of accounting firms to focus only on the number of economic interests and business,the auditor for audit attention to quality control is not enough,the firm's management did not establish a sufficient risk awareness and sense of social responsibility.This paper uses the method of empirical analysis,selected Y accounting firm as a case study,the connotation of audit quality control based on the understanding of the situation in the office of management and quality control of audit,process control,and keep from business to undertake customer business execution,monitoring and other aspects of the audit quality,and find problems and,using the Balanced Scorecard Principle audit evaluation index system of quality control,and select the AHP to quantitatively analyze the key indicators of audit quality,from the decomposition of target layers,push from the key index layers,and promote audit quality objectives from strategy to implementation of effective docking,to achieve real-time monitoring,continuous improvement to improve audit quality management.