The Research On The Control Of Audit Quality In Accounting Firms In Small And Medium Size

With the continuous development of the socialist market economy,there are more and more demands for audit service of enterprises.Meanwhile,it is followed by a series of problems in audit quality,especially in the accounting firms in small and medium size.For example,the firms blindly pursue the quantity without regard to quality when soliciting business;the procedure for examination and approval becomes a mere formality,a lack of monitoring consciousness and professional competence of auditors.On the one hand,accounting firms in small and medium size are subject to factors like audit qualifications,pressure from clients and vicious competition among industries.On the other hand,the firms are limited by their own proficiency in business and professional qualities of auditors.These problems cause many of the accounting firms in small and medium size to concentrate on the economic benefit and quality of audit business they receive.And the firms look down on the importance of the audit quality control and lack clear cognition about the audit risks which may arise.This paper analyses the related problems to the control of audit quality through the combination of theories and cases.Mainly studies the current situation and problems in the control of audit quality in accounting firms in small and medium size.And analyses the causes of the problems from the internal and the external factors of the accounting firms in small and medium size.According to the practical situation of D Accounting Firm,this paper analyses the current situation of the control of audit quality in D Accounting Firm from the aspects of auditors and the business process of audit,and find the problems.Finally,on the basis of compilation process of audit reports,establishes the system of the control of audit quality respectively from aspects of business process of audit and human resource.And enhances the work of the internal monitoring from the actual situation of D Accounting Firm.Therefore,puts forward effective measures to control the quality of audit reports,improves the quality of audit work in D Accounting Firm.And lays a solid foundation for the further development of D Accounting Firm.