Research On Improvement Of Anhui Southern Accounting Firms Audit Quality Control

With the development of the market economy,various types of accounting firms are set up as the days passed,and the audited scandals are exposed continuously.Some of the accounting firms,especially small-scale accounting firms which only pursue profit and ignore the problem of audit quality control lack the awareness of risk and social responsibility.Therefore,in order to improve the audit quality of small-scale accounting firms,The quality control system should be constructed according to it's characteristics and strengthen the audit quality control.Let it embark on a small but fine and excellent mode of development.This paper starting from background introduction and the audit process takes the audit quality control of Anhui Southern accounting firm as the research object.Basing on the questionnaire survey,the observational and interviewing method,this paper analyzes the main problems of the audit quality control of Anhui Southern accounting firm.Problems mainly includes:lack their own evaluation system and monitoring system,don't pay attention to the formulation of the plan,the distribution of members isn't reasonable,don't finish the implementation of audit procedures and the three-level check system.The causes of the problems are from the four aspects:the organizational level,the project level,the human resource management and the external supervision environment.Suggestions are put forward correspondingly.At the organizational level,they should cultivate the quality oriented organizational culture,and speed up the limited liability system to a special general partnership and improve the organizational structure.At the project level,they should collect fees in accordance with the standards,and allot audit resources reasonably,and carry out the way of Risk-oriented audit.At the human resources management level,making scientific training programs and designing the incentive mechanism by linking audit quality are necessary.At the external regulatory environment level,increasing government supervision and playing the role of industry regulation are necessary.The issues of Anhui Southern accounting firm may appear to the same type of accounting firm.The author hopes that these proposals can also be helpful to promote the accounting firm industry healthy and orderly development.