Study On Audit Quality Control System Of LX Cpa Firms

With the development of market economy in our country,especially the expansion of the capital market,certified public accountants industry business is becoming bigger and bigger and the public s expectations of the certified public accountants audit is becoming more and more high.However,from Hongguang industry to Qiong Minyuan,Yinguangxia to Lantian,from Green-Land to Wanfu Biotechnology,to recently discovered Jinyakeji and so on,there are plenty of financial fraud cases,which make the public to question the soul "independent,objective and fair" of certified public accountants industry.Once after certified public accountants audit the financial information announcement,there are a lot of financial analysts,market researchers(including scholars)and the news media to do follow-up analysis and research,which shows the public the deep mistrust of certified public accountants audit report.Certified public accountants industry in China has been facing serious credit crisis.To regain the public’s trust in the CPA industry,the first task is to improve the quality of certified public accountants audit.To improve audit quality,we must have a set of practical and effective quality control system.In this paper,starting from the certified public accountants audit services chain of the analysis of the key factors influencing the audit quality in professional chain,a set of certified public accountants audit quality control system suitable for LX accounting firm is built to have certain reference significance for the later research,at the same time,the audit market in China urgently needs to improve the quality of audit practice in the interests of the parties to establish relevant control measures with reference.Based on certified public accountants audit quality control theory,this paper analyzes the LX certified public accountants audit quality and its control system present situation,problems and the reasons,the integrated use of theoretical analysis,investigation and case analysis methods such as LX certified public accountants audit quality control system for a certain amount of research,trying to LX certified public accountants to build a set of practical and effective audit quality control system.At the same time,the build LX certified public accountants audit quality control system,this paper gives the following Suggestions.We should practice environment,external supervision and firm internal quality control in the three aspects to build.We should be considered in the process of building the various audit market participants should be combined with China’s national conditions,LX certified public accountants should be combined with the firm’s scale,organization structure,personnel status,main business property and firm appropriate competitive strategy,analysis of critical control points affecting the quality of audit in the business chain,to build accord with the actual situation of LX certified public accountants audit quality control system,to get effective implementation.After the build of audit quality control system,according to actual defects found in the implementation process,the practice of the change of environment,business activities to improve and perfect.