The Research Of Accounting Firm Audit Quality Control

In recent years,with the rapid development of China's economy and the gradual improvement of the capital market,the number of listed companies in China has increased and the scale has been gradually expanded.The business is more and more complicated.Investors,creditors,government and relevant stakeholders attach more importance to the authenticity of financial information of listed companies.Although the audit quality control system of the accounting firm has been improved in recent years and the quality of the audit has been improved.Our main worry is still the audit quality because the accounting firm did not fulfill its duty as economic police.We can understand the fact from the Enron Incident and the Event of "Yin Guangxia","Green Earth","Hail Health ","Sea Telewide ","Ninegood group".Therefore,the firms' foremost thing is to ensure the quality of the audit and improve the audit quality control system,to restore the firm's position in the minds of the public.The paper analyzes the problems existing in the audit quality control system of China's accounting firms and selects Reanda Certified Public Accountants as an example by comparing the characteristics of the current development of China's accounting firms and the status of audit quality,Through the field investigation,interviews and other forms of its more comprehensive understanding of its business process,the paper put forward the idea of perfecting the audit quality control of accounting firms from the different market players,considering the process of practice in the control of,the existing problems,as well as the analysis of the reasons from both interior and exterior.This will help to improve the quality of the audit,purify the market environment,and contain the financial fraud of listed companies to protect the interests of investors.It also can achieve good,healthy and sustainable development of firms.Analyzing the factors that affect the audit quality control system of the accounting firm,this paper finally draws the following inspiration.First of all,Although the CSRC and other regulators have promulgated a series of regulations and guidance documents for auditing quality control system of accounting firms,the accounting firm should be based on their own development characteristics to develop their own needs for the audit quality control system.Second,the accounting firm should amend and adjust audit quality control system according to the problems which occurred in the specific implementation process,because the system is not static.Finally,the firm should increase the degree of monitoring and the establishment of the corresponding accountability mechanism,as well as the punishment mechanism to ensure the effectiveness of monitoring system.