| In recent years,there have been a series of events in the domestic and foreign securities market that the accounting firms issue false audit reports,and the quality of social audit services has been controversial.Especially,in recent years,the punished firms and certified public accountants are on the rise.However,at present,most of the accounting firms in China only use the comprehensive evaluation method issued by the China Institute of certified public accountants to evaluate their own audit quality,and there is not a set of audit quality evaluation system suitable for themselves.Therefore,This paper,taking x accounting firm as an example,constructs a set of practical and targeted evaluation system,which helps to find out the problems of the firm itself,take targeted measures,improve the audit quality,improve the competitiveness of the industry and help other accounting firms learn from it.First of all,it introduces the background,purpose and significance of this study,and summarizes the influencing factors and evaluation indicators of audit quality at home and abroad in recent years;then,it understands the concepts related to audit quality and the theoretical knowledge to be used in this paper by reading the literature;secondly,in the third chapter,it understands the current situation of X accounting firm through field interviews,This paper analyzes the existing problems of its evaluation method,puts forward the perspective of this study and analyzes it to pave the way for the later research.At last,the paper improves the existing evaluation method by AHP,and obtains a set of evaluation system including 5 first level indicators,15 second level indicators and 20 third level indicators,which is applied to the audit quality evaluation of X accounting firm in recent three years.Through the analysis of evaluation scores,the paper puts forward corresponding suggestions and measures to improve the audit quality of X accounting firm. |
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