Research On Auditing Quality Control Of R Accounting Firm

With the continuous advancement of supply-side structural reforms,China's economic development is becoming more and more rapid,the audit industry has also grown,and the requirements for audit work are becoming higher and higher.However,there are still a series of audit failure cases,which makes the public have serious doubts about the audit quality of the accounting firm,which also has an extremely adverse impact on the audit industry.Therefore,improving the audit quality of accounting firms is the key to the steady and rapid development of the audit industry.This paper sorts out the research results of auditing quality of accounting firms,and analyzes related theories.With the help of literature research,analytic hierarchy process,and questionnaire survey,the status and implementation of auditing quality control of R firms are analyzed in depth.First,the standardization of the audit quality control system of R firm was analyzed from seven aspects: leadership responsibility for business quality,professional ethics,business acceptance and maintenance,human resources,business execution,business work papers,and monitoring.It was found that R firm mainly has the following problems in system formulation: the risk assessment system and human resource system are imperfect,and the audit quality accountability system is lacking.Secondly,extract the audit cases punished by the China Securities Regulatory Commission from the audited business of R firm to analyze the effectiveness of its audit quality control.It is found that R firm has the following problems in the effectiveness of audit quality control: insufficient capacity of certified public accountants,insufficient implementation of audit procedures,formalization of audit work papers,and insufficient control of branch offices.On this basis,an early warning model of R firm audit quality was constructed,which comprehensively used questionnaire survey,analytic hierarchy process and YAAHP calculation software to make an early warning analysis of the audit quality of R offices and the same industry.The audit quality of each branch is different,and the audit quality of R firms is slightly lower than that of the same industry.In-depth analysis found that there are certain problems in the quality of the practicing team,specific business execution,and audit quality control.Finally,according to the problems existing in the audit quality of R firm,a way to improve the audit quality control of R firm is proposed.The purpose of this article is to analyze the audit quality control of R firm and propose ways to improve audit quality control in combination with the actual situation of the firm,and strengthen its audit quality control so that R firm can develop rapidly and steadily.