Study On Audit Quality Control Optimization In Accounting Firms

Financial statement information users increasingly attach importance to the financial information disclosed by companies,which undoubtedly puts forward higher requirements on audit quality report.In recent years,financial report fraud of listed companies is frequently reported in the economic market,which leads to the reliability of audit reports issued by accounting firms in the minds of prospective users of financial reports is constantly decreasing,which seriously hinders the subsequent development of accounting firms.Therefore,the urgent problem for accounting firms to solve is how to improve the auditing quality control level of accounting firms,issue impartial audit reports and enhance the credibility of the auditing industry.This paper adopts the methods of literature research and case analysis to study the optimization measures of audit quality control in accounting firms.Under the support of relevant literature,combining the principal-agent theory,information asymmetry theory and risk management theory,taking the audit quality control elements as the entry point,combining the audit quality control method,comprehensively evaluating the current situation and problems of audit quality control in China.Taking HD firm as a case study,this paper explores the macro problems from a micro perspective,with the ultimate goal of improving the audit quality control of the firm,deeply explores the root of the audit quality control problems,and proposes countermeasures based on the existing laws,regulations and internal governance of the firm.Through the analysis and research of this paper,it is found that the audit quality control is full of loopholes due to the fierce competition in the audit industry,the lack of effective industry management,the unsound audit quality control system,the lack of independence of auditors,and the lack of preparatory work for undertaking audit business.Therefore,the firm should improve the structure of human resources,improve the independence of audit,undertake audit business prudently,improve the audit quality control system,strictly implement the project quality control review to improve the audit quality,maintain the stability of the economic order,and promote the healthy development of the accounting firm.