Research On Auditing Quality Control Of Accounting Firms

With the development of market economy in our country,especially the expansion of the capital market,certified public accountants industry business bigger and bigger,the public's expectations of the certified public accountants audit is becoming more and more high.However,from the red light industrial to Qiongminyuan,Yinguangxia to Lantian,from Green-Land to Wanfu Biotechnology,to recently discovered Hirisun and so on,there are plenty of financial fraud case,make the social public practice the soul of certified public accountants industry "independent,objective and fair" question,concrete embodiment in once after certified public accountants audit the financial information announcement,there are a lot of financial analysts,market researchers(including scholars),and the news media do follow-up analysis,research,show the social public the deep mistrust of certified public accountants audit report.Certified public accountants industry in China has been facing serious credit crisis.To regain the public's trust in the CPA industry,the first task is to improve the quality of certified public accountants audit.To improve audit quality,we must have a set of practical and effective quality control system.This text set about from the business of certified public accountants audit practice process,in view of the practice in the process affect the practice and exploration on the quality control measures on the critical control points,analysis,and has certain theoretical significance and practical significance.Can improve the quality of certified public accountants audit,didn't have a copy of the template,must rely on professional chain of the regulators,clients,including industry,certified public accountants,certified public accountants audit practitioners,as well as other relevant social from all walks of life,the interests of all parties,according to the specific situation of the audit market in China,work together,work together.Adhere to the principle of integrating theory and practice,in this paper according to ask questions-analysis problem-to solve the problem step by step,the integrated use of theoretical analysis and case analysis methods such as certified public accountants audit quality control system of our country,a certain amount of research and analyze the DX certified public accountants audit quality control system,trying to explore to build a set ofpractical and effective certified public accountants audit quality control system.This chapter,chapters main content is as follows:Chapter 1: introduction.Including the article selected topic background,research significance,research ideas,research framework,research methods and literature review.Chapter 2: the theoretical analysis.For in certified public accountants audit quality control system in the aspects of the theory of analytic concept;The influence factors of certified public accountants audit quality and certified public accountants audit quality control system in our country are analyzed.Chapter 3: case analysis.To DX certified public accountants audit business chain and key control points in each link quality control as an example,analyzes the present situation of certified public accountants internal quality control system in our country,the problems and cause analysis.Chapter 4: inductive certified public accountants audit quality in our country the problems and improvement measures are put forward.From two aspects of internal and external factors,the analysis of the problems cause of CPA audit quality in our country,based on this,puts forward improvement Suggestions.