Research On Audit Quality Control Improvement Of Ruihua China Certified Public Accountants

In the process of the development of the capital market,as the “gatekeeper” of the capital market,the independent role of the CPA and the unique role in improving the quality of financial information have been widely recognized by stakeholders.However,with the vigorous development of China's capital market,the financial fraud of listed companies or IPO companies and the failure of accountant audits have emerged in an endless stream,which has humiliated the entire CPA industry and seriously damaged the credibility,which has been questioned by investors.As an professional in this industry,how do we regain investors' confidence in CPAs? How to effectively deal with the two major audit risks of administrative punishment and class action? This paper believes that the key lies in the fact that accounting firms should return to the essence of intermediaries,adhering to the principle of “independence,objectivity and fairness”,taking audit quality as the foundation of audit work,starting from the end,strictly controlling the risk of practicing,and striving to reduce financial information asymmetry in the capital market.How should an accounting firm control the quality of auditing? This is the main content of this paper.In the case of Ruihua,this paper adheres to the research principle of theory and practice,and follows the scientific research methods of asking problems,analyzing problems and solving problems,and exploring the control and improvement of auditing quality of accounting firms.First of all,comprehensively describe the status quo of Ruihua audit quality control under the background of “two years and two orders”;on this basis,deeply analyze and explore the main problems and reasons of Ruihua in audit quality control;finally,according to the main problems above,the improvement plan of audit quality control and implementation safeguard measures are proposed from the four aspects of audit quality organization control,control system,process control and key element control.After research,this paper draws the conclusion that accounting firms should take advantage of the situation,adapt to environmental changes,actively adjust their business strategies,have no distraction,and hard work;do not unilaterally pursue scale,devote ourselves to the internal management of specialization,institutionalization,refinement and informatization;fostering a quality-oriented partnership culture;improving internal governance mechanisms to ensure the equal rights of partners and responsibilities,pushing the tenure system of responsibility and the department's “sitting system”;strengthening quality control integration vertical management,comprehensive revision of quality control,to be practical,adhere to clear rewards and punishments,ensure the implementation of the guarantee system;implement quality process control,focus on key control points,and finally form a quality control force,improve the overall audit quality of accounting firms to a new level.According to the comprehensive quality management theory,this paper can improve the quality control of Ruihua audit,which can not only effectively improve the quality of Ruihua's practice,but also serve as a reference for the sustainable and healthy development of the CPA profession.