Research On Auditing Quality Control Of Accounting Firms

As an intermediary service organization,the accounting firm provides a professional auditing business to verify the authenticity of the financial information disclosed by the client company,thus helping the market to regulate the business management behavior of the enterprise.In recent years,with the steady development of the market economy,a large number of participants from various industries have emerged,which is a rare development opportunity for accounting firms and a challenge that cannot be ignored.On the one hand,the emergence of listed companies has led to an increase in the demand for auditing business,which in turn has led to an increase in the number and size of accounting firms.On the other hand,the scandals of auditing failures have repeatedly been revealed,and the quality of auditing has become a limitation of its development.bottleneck.When the majority of investors in the society fail to guarantee the quality of the audit work and gradually lose confidence in the accounting firm,how to improve the audit quality control system to standardize the audit behavior and improve the quality of the audit work,it is not just the firm itself.Breaking through the bottleneck and developing the reality needs,it is also an urgent requirement for stabilizing the market economic order.This paper simply sorts out the literatures of domestic and foreign scholars in auditing quality control of accounting firms,based on principal-agent theory,signal transmission theory and insurance theory,based on the analysis of the results of external auditors' practice quality inspection of accounting firms in recent years.To summarize the general audit quality control problems existing in the industry,and analyze the reasons from the perspective of the internal system of the firm and external industry supervision,and then select a domestic audit firm with certain representativeness in the industry for its specific audit quality.Control to conduct research.By analyzing the current status of the audit quality control system of the firm,it studies from the three aspects of specific audit business process,human resource management and practice concept management,and analyzes that there are insufficient risk control in the business acceptance and maintenance stage,and necessary audit in the business execution stage.The procedures are simplified,the business review workers are not in place,the auditors are seriously lost,and the practitioners lack the risk awareness.They also explore the reasons from the firm's own and external environment.After analysis,the problems leading to the audit quality control problem can be known.The reasons include the implementation of internal control system is not standardized,the professional level of auditors is not high,and the business culture of pursuing the number of businesses.The external factors are insufficiently supervised,the legal nonn system is imperfect,and the market structure is irrational.Finally,countermeasures and suggestions are proposed:The first is to strengthen the practice concept,the second is to improve internal control,the third is to strengthen external supervision,and the fourth is to improve the practice environment.This paper mainly discusses the status quo and reasons of the audit quality control system of ZTY accounting firm,and seeks to improve the audit quality control system from the problem.I hope to improve the audit work quality of ZTY accounting firm and improve the audit work.The quality system has some help and provides reference for other firms to solve similar problems.