Research On The Audit Quality Control Improvement Of Hainan Zhong Zhixin Accounting Firm

According to statistics,at the end of 2016,there were 8460 accounting firms across the country,the vast majority of which are small and medium-sized accounting firms.There is no doubt that the small and medium-sized accounting firms have become an important part of the CPA industry in our country.However,due to the internal and external factors,there are quite a number of small and medium-sized accounting firms focus more on business interests rather than the audit quality control.A lot of bad phenomena appear in this case,such as low price competition,inappropriate auditing procedures,the poor professional quality and ability,which have seriously affected the healthy development of CPA industry and the social reputation.So it is necessary to comprehensively study the audit quality control status and problems of the small and medium-sized accounting firms and establish audit quality control system in accordance with the characteristics of small and medium-sized accounting firms.Only in this way can we improve the small and medium-sized accounting firm's audit quality.In this paper,the author put Hainan Zhong Zhixin Accounting Firm as the research object.First of all,the author sorts out the previous literature related to audit quality control and then introduce the basic theory of audit quality control and related regulations.Secondly,according to the theory of total quality management,the author describes the current situation of the audit quality control of Hainan Zhong Zhixin Accounting Firm from the perspective of business processes and personnel management.And then,the author analysis Hainan Zhong Zhixin Accounting Firm's audit quality control problem from the same angle and analysis the deep reasons.Finally,basing on the principle of total quality management and the motivational theory of knowledge workers,the author put forward some countermeasures for improvement on audit quality control,including business transformation,quality oriented culture,strict control of the audit business process and talent introduction.The purpose of this paper is providing comprehensive audit quality control improvement suggestions for the majority of small and medium-sized accounting firms.The problems of Hainan Zhong Zhixin Accounting Firm is not alone,so this paper can also provide some reference for other similar small accounting firm's audit quality control improvement.