Research On Auditing Quality Evaluation System Of G Certified Public Accountants

In recent years,China's small and medium-sized accounting firms have played an important role in the audit market,meeting more and more social auditing and government purchase auditing needs,and bringing the auditing industry to flourish.However,at the same time,due to the limitations of small and medium-sized firms and the lack of a reasonable audit quality evaluation system,audit quality problems continue to emerge,which has led to numerous audit failures and litigation problems.Small and medium-sized firms urgently need to find their own problems,take measures to improve audit quality,increase industry competitiveness,and establish a scientific and practical audit quality evaluation system is imminent.From the perspective of internal management,this paper studies the audit quality of small accounting firms and the construction of its evaluation system.First of all,the research background and research significance are introduced.Through a lot of literature reading,relevant researches at home and abroad are summarized.According to the structure of audit quality,audit quality influencing factors,and audit quality evaluation research,the related research on audit quality is proposed.Definition of concepts and theoretical knowledge;Secondly,by analyzing the current status of the audit quality evaluation of G Certified Public Accountants,asking questions to pave the way for the following research;finally,according to the internal influence factors of auditing quality,through the use of expert investigation and analytic hierarchy,Get a set of evaluation system including 8 first-level indicators and 26 second-level indicators,and apply this evaluation system to evaluate the audit quality of the past four years in combination with the situation of G firm,and put forward corresponding suggestions and measures to improve the business Audit quality.