Font Size: a A A

Research On Quality Control Of Branch Offices Of Accounting Firms

Posted on:2020-01-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y F WangFull Text:PDF
GTID:2439330596994092Subject:Audit
Abstract/Summary:PDF Full Text Request
In the past ten years,China's accounting firms have made a great progress.The expansion of the scale of China's accounting firms mainly comes from absorbing and merging small and medium-sized accounting firms.After these small and medium-sized accounting firms joined the big ones,they usually changed their names and kept their personnel and organizational structures intactly.It is difficult for the head office of an accounting firm to carry out unified management to the branch office in terms of business undertaking and management system,and it is difficult to implement the quality control system formulated by the head office.As an important part of the whole accounting firm,the audit quality of the branch office has an important influence on the audit quality and reputation of the accounting firm.With an actual cases,the analysis and research on the quality control of the accounting firm branch can help us to clarify the existing problems in the quality control of the accounting firm branch,and provide a reference for the accounting firm branch to improve the audit quality.The branches of accounting firms are facing with a fierce competition,and there are also some major problems in the branches,such as dependence on customer,defects of franchise model,talent gap,unfulfillment of review system of quality control,etc.There is still great space for the accounting firm branch to improve quality control.This paper adopts case-studying method and literature-researching method to conduct a comprehensive study on the performance of the branch office of Dahua certified public accountants in the audit cases of Zhangzidao in 2014 and 2017.In the audit case of Zhangzidao,it has been criticized not only for the suspected fraud of Zhangzidao,but also for the unconvincing audit work of Dahua.This paper focuses on the quality control of the branch office of the accounting firm,and analyzes the reasons for the controversial audit case of Zhangzidao.The reason why Dahua is controversial in the audit case of Zhangzidao is mainly because its branch became dependent on the customer,failed to regularly rotate the certified public accountants,and made omissions in areas of audit procedures,auditors and quality review.Through analyzing the quality control problems exposed by Dahua in the audit case Zhangzidao,this paper summarizes several suggestions to improve the audit quality of branch offices.First,it is necessary to reduce the survival pressure of accounting firms by raising the threshold of the industry,and provide strong support for accounting firms to implement the quality control system by strengthening the evaluation and management of the businesses they undertake.Secondly,the internal optimization of the firm should be carried out to eliminate the disadvantages of the franchise model of the firm.Third,we should explore new ideas,innovate in the form of service,maintain customers with better service,reduce the dependence of branches on customers;Fourthly,improving the attraction of branches to talents and solve the problem of lack of talents.Through these suggestions,we can explore ways to improve the audit quality of branches of accounting firms.
Keywords/Search Tags:Branch office of Dahua CPA, Audit quality control, Audit case of Zhangzidao
PDF Full Text Request
Related items