A Study On Audit Quality Control Of Small Accounting Firms

At present,small accounting firms account for the vast majority of the total number of accounting firms in China,relying on their unique geographical advantages and flexibility in information flow and coordination,to a certain extent,can provide diversification for the majority of SMEs.Professional services.Small-sized accounting firms face the development opportunities at the same time,they are also faced with the challenge of auditing customers to continuously strengthen the high quality of the audit.Small accounting firms want to grow in the increasingly fiercely competitive industry and improve the audit quality of accounting firms is the key.The quality control of auditing around the core of improving audit quality has become a common issue faced by small accounting firms.Compared with large and medium-sized accounting firms,small accounting firms have many differences in the internal organization and management of human resources management and major types of business operations.In terms of audit quality control methods and methods,they are often referred to as “people management”."Man" mode of control,chief accountant personally involved in the implementation of the project to achieve control of audit risk and so on.Therefore,focusing on the characteristics of small accounting firms and audit quality control criteria,it is necessary to sort out the audit quality control methods and specific content of small accounting firms in China at this stage.This article attempts to comprehensively review quality control concepts from the implementation of specific auditing projects of small accounting firms and the quality control of audits at the firm level,and construct quality control flow charts around the stages of audit business acceptance,execution and completion.Some research systems.Finally,in conjunction with his own experience in the 2017 practice of quality inspections in some small accounting firms in Beijing,he selected a typical small accounting firm to introduce the policy measures adopted by the accounting firm at the current stage in the audit quality control,and summarized the conclusions.The existence of weak links in quality control,combined with its current operating status and organizational structure,has targeted analysis of the reasons for the proposed countermeasures.