Research On Audit Quality Control Issues Of Small Accounting Firms

At present,with the development of market economy and the deepening of opening to the outside world,the role of accounting firms is more and more valued by the community.In China,audit quality control has gradually formed now including government regulation,industry self-regulation,the internal quality control,perfect control system,however,the legal dispute of audit quality problems in recent years and the emerge in an endless stream,making the audit quality control problem more and more concern by the public.With the rapid development of China's small and medium-sized enterprises,small accounting firms has become an important part of the audit market,small accounting firms to flourish at the same time,there is a business implementation and review procedure is not complete,audit independence remain cautious,the quality of human resources is not high,these problems are restricting the long-term development to improve firm and small accounting firms audit quality,and affect the healthy development of the audit industry.It is the key to improve the audit quality control of small accounting firms to establish the audit quality control system which is adapted to the actual situation of the office.At present,some scholars have made some achievements on the research of audit quality control of accounting firms,but the study of small and medium-sized accounting firms is not much.Therefore,this paper analyzes the characteristics of small accounting firms and the status of audit quality control based on the literature review of audit quality control.From the internal quality control system of ZY certified public accountants,this paper reveals the main problems of the practice quality control of ZYcertified public accountants,and finds out the reasons of the problems,and puts forward some measures to improve the quality control system of the practice of ZY certified public accountants.The relevant problems of ZY accounting firm are universal in our small accounting firms,this paper hopes to provide reference and reference for other small firms to perfect their own audit quality control system through the case analysis of ZY.