Study On W Certified Public Accountants Audit Quality Control

Accounting firms mainly provide audit,tax and consulting services for enterprises,government departments or other stakeholders,and provide some reference and reference for their operation,management and investment activities.However,in recent years,due to the unsound internal management of some firms,the low professional ability of the auditors,the poor implementation of the audit procedures and the low price attracting new customers,the quality of the audit can not be guaranteed,and the public permission of the audit report can not be guaranteed.Over time,the impact of the lack of audit quality on the industry environment is more harmful than profits.Therefore,it is urgent to improve audit quality and purify the development of audit industry.This dissertation first introduces the research background and significance of the topic,and through the reading of domestic and foreign literature,we know the factors affecting the quality of audit and the research of the audit quality control system at home and abroad,and familiarity with the basic theories such as the connotation,purpose,function and requirements of audit quality control.The question lays a solid theoretical foundation;secondly,because the W firm is punished by the name of the regulatory agency continuously,the audit quality problem may have a certain representativeness.Therefore,it chooses the firm to carry out a related analysis on the specific case,briefly introduces the basic situation and the audit quality control status,and improves the audit quality of the firm.The measurement of earnings management degree,audit opinion type,audit cost and other related indicators,and then from the two levels of the commenters and firms to analyze the audit quality of W firms.Next,from these issues,it is from the two of the experts' professional competence and the control of the audit quality control of the audit office.In the end,based on the analysis of the problems and causes of W firms and the previous theoretical research,the paper puts forward specific suggestions on two aspects of the quality of audit and the improvement of audit quality in the firm's sound related system,and provides a phase for other similar accounting firms.Experience education.The following conclusions are summarized as follows:(1)the quality of audit affects the brand reputation of the firm,and the firm wants to continue to strengthen the audit quality.(2)the responsibility of the auditors is larger in the process of auditing.Work style,pay attention to the knowledge of learning related fields in many ways,multi channels and channels,and constantly improve their professional competence.(3)as the leading role of the work environment,the firm needs to advocate a quality and upward cultural atmosphere,constantly strengthen the staff's professional ethics,and enhance the sense of identity and cohesion of the employees.More importantly,we need to improve the relevant mechanisms,multi-level and multi measures to provide institutional guarantee for the improvement of audit quality.