The Study Of YT Accounting Firm Staff's Incentive Approaches Based On Audit Quality

The quality of CPA accounting firm audit is the life,it directly influences the reputation,image and prospects development of the accounting firm.As a industry,which is base on "people together",certified public accountants is the most important human capital to determine their survival and development,and it is also most valuable human resources of the accounting firm.The whole process of accounting firms audit is inseparable from the work of CPA.But in reality,the mobility of certified public accountants are very large due to most of the accounting firm's mechanism is not perfect,which is not conducive to control the audit quality of the firms,but also affects the long-term development of the firm.How to manage and motivate effectively CPAs and build effective incentives to improve the quality of audit firms have become the most important human resources management issue that accounting firms faces.This paper assesses related motivation theory,auditing quality control theory of Certified Public Accountants and practice,using the qualitative and quantitative analysis methods to diagnosis the situation of audit quality control and YT accounting firm's and the current situation of staff incentives.It points out that the main problems exit in YT Accountants Office staff incentive mechanism,and analyzes the incentive factors which impact the quality of its audit:including salary and benefits,performance evaluation,staff training.They are effective incentive methods to combine the actual development of YT accounting firms,from the perspective of audit process,and perfect performance,salary distribution.It is also a better motivation way for staff to let them make group decision of audit task appoint from the work benefit of audit.Regardless of the process of audit point or the perspective of the effectiveness of audit work,these incentive methods provide the material conditions to improve the quality of audit firm,it also provides the countermeasures for future development.