Research On A Certified Public Accountants Quality Control

An accounting firm is an intermediary service agency that undertakes the business of certified public accountants.It is a third party independent of the enterprise and the state,the owner and the operator.By auditing this business,the accounting firm helps the state regulate the business activities of the company,instead of checking the performance of the operator's fiduciary duties.Although the audit quality control system of accounting firms has become more and more perfect in recent years,the quality of auditing has been improved to some extent.However,there are still many cases of audit failures at home and abroad,such as: “Enron” incident,“Yin Guangxia”,“Wanfu Shengke”,“Jiu Hao Group”;accounting firms have not fulfilled their “economic police” to some extent.The responsibility of the audit,the quality of the audit is worrying.An accounting firm is an organization that CPAs undertake business in accordance with the law.It is the direct organizer and performer of auditing business activities.The role of accounting firms in audit quality control is of paramount importance.Therefore,this article takes A Certified Public Accountants as an example.By analyzing a series of problems in the execution process of the audit business,looking for the reasons and giving relevant suggestions for improvement,strengthening the control of the audit business execution process,and then helping the accounting firm The improvement of audit quality.Studying the practice of auditing quality control of accounting firms is of great significance in the implementation of the new CPA practice standards and the improvement of the auditing quality of accounting firms in both theory and practice.This paper is divided into six parts.The first part expounds the research background and significance of audit quality control issues,and summarizes the literature on audit quality control.The second part is the definition of related concepts and the introduction of related theories.In the third part,through the introduction of A Certified Public Accountants and its audit of Asia-Pacific Industry,the analysis shows what problems A CPA has in audit quality control.The fourth part is the problem summarization and cause analysis.It summarizes the problems that arise from the various stages of audit business execution and analyzes the causes of the problems.The fifth part puts forward relevant suggestions for the improvement of audit quality control of A Certified Public Accountants.According to the relevant reasons for the problems,it proposes relevant improvement suggestions from the firm level and business execution level,highlights key control,and establishes a quality-oriented assessment concept.Strengthen the project cost and working hours management of the accounting firm,and at the same time strengthen the control of the operational level of the auditing business,and pay attention to the summary work after the audit is completed.The sixth part is the conclusion and deficiency of this paper.