Research On The Construction And Application Of Audit Quality Evaluation System Of Accouting Firms

In recent years,with the frequent exposure of audit failure cases,the public,industry regulatory departments,investors began to doubt the reliability and positive role of accounting firms,accounting firms and their audit quality has been widely questioned by the community.In order to meet the urgent needs of audit development,it is urgent to establish and improve the audit quality evaluation system of accounting firms.To construct a scientific audit quality evaluation system is to provide basis and guidance for improving the comprehensive effectiveness of the work of accounting firms,and also provide effective evaluation criteria for the industry supervision departments.Firstly,this paper introduces the theoretical basis of audit quality evaluation of accounting firms.First,it introduces the basic theory of audit quality of accounting firms,which provides the basic theoretical basis for judging the quality of audit.Lay the groundwork for the subsequent case analysis.Secondly,the paper carries on the investigation and analysis of the factors that affect the audit quality of the accounting firms.Before starting to construct the quality evaluation system,it is necessary to analyze the factors that influence the audit quality of the accounting firms,and divide them into external factors and internal factors,and then influence each other on the premise of these two factors.Factors are detailed.Then,the paper constructs a quality evaluation system of accounting firms,which follows the principles of comprehensiveness,consistency,practicality and comparability in selecting indicators.And through the theoretical basis part of the study methods discussed to design the accounting firms quality evaluation system of the empowerment and evaluation criteria.Then the paper combines the practical cases to develop the applied research of the quality evaluation system of the accounting firms.The paper selects the data involved in the audit quality evaluation system of Z accounting firms,objectively analyzes the results of the audit quality and makes a concrete analysis of its practicability.Finally,the paper analyzes the guarantee and countermeasure to improve the audit quality of our country's accounting firms,and puts forward the guarantee of organization,system,incentive and enterprise culture,so as to improve the utilization of audit resources and the ability of auditors.Quality,strengthening the construction of laws and regulationsand other measures to ensure that the quality evaluation of the accounting firms to play a practical role.The contribution of this paper lies in digging in depth the factors influencing the quality evaluation of accounting firms,analyzing the importance of each factor,and summarizing the positive safeguard measures scientifically and reasonably,which can not only provide certain reference for the public,industry supervision departments and investors to evaluate the audit quality of accounting firms.Reference value can also provide suggestions for improving the quality of audit work of accounting firms.The innovation of this paper is mainly combining with the applied research and analysis of the audit quality evaluation system of K accounting firms,investigating the present situation of the audit quality,verifying the feasibility of the quality evaluation system in detail,and deriving the guarantee of improving the audit quality of China's accounting firms from this example.Measures and countermeasures.Combining theory with practice greatly strengthens the applicability and maneuverability of the system in reality.