Problems Of Audit Quality Control:A Study Of D Accounting Firm

Auditing industry has become to a significant component in maintaining the economic construction of China in recent years.However,compared with other developed countries,the performance of auditing in China still presents a large room for improvement.Due to the rapid development of small accounting firms,numbers of issues of the control of audit quality are surfaced.Specifically,unreasonable human resources system,lack of auditing independence and business execution,and inadequate review procedures will negatively affect the quality of audit significantly.Huge market share of small accounting firms directly affect the development and position of the audit industry.Therefore,setting up a viable and complete audit quality control system is a priority for small-sized accounting firms.The premise is to improve auditing of accounting information of the audited entities.A sound quality control system not only serves as the basis for enhancing auditing standards,but also for small accounting firms Strengthen the protection of services.Therefore,setting up an audit quality control system that is in conformity with the actual situation of small accounting firms is a key point to improve the audit quality.In order to provide effective reference for other small accounting firms.This study adopts the methods of literature review and empirical research.Taking D Accounting Firm as a case study,this research adopts the theory of process quality control,PDCA and internal control to propose optimization for D firm from the aspects of human resource optimization and audit procedure.