A Case Study On Audit Quality Control Process Of CY Accounting Firm

For the past few years,with the unceasing development of economy in our country,the quantity of all kinds of accounting firms is increasing.In the more than 30 years of the development of accounting firms,although their business capabilities and service levels have significantly enhanced,the firm's auditing philosophy and The method is also gradually in line with international standards,but there are still some accounting firms that do not put the auditing quality control of accounting firms first.Especially for small accounting firms,due to the low market entry threshold,their number is considerable,but when faced with the difficulties of business development,small accounting firms ignore the guarantee of audit quality in order to survive,which destroys to a certain extent the audit order and lead to the situation of vicious competition,especially some audit failure cases frequently occur.In this case,it is particularly important to strengthen the audit quality control process of small accounting firms.Optimizing the audit quality control can not only improve the audit quality of firms to a certain extent,but also maintain the audit order and promote the sustainable development of the market.This paper mainly obtains information about CY accounting firm through practice,and analyzes and improves the existing audit quality control process problems by combining with the theoretical basis in previous literature.The first part is the overview of the paper,which expounds the paper's background and significance,reviewing the domestic and foreign literature related to this article,and then introducing the research viewpoints,basic content and innovations and deficiencies of the thesis.The following section expounds the basic concepts,introducing the basic theories and concepts related to audit quality and audit quality control research of the firm,including audit quality control theory and 5M1 E theory.The third part is a specific case,which introduces the research object CY accounting firm of this article,mainly introduces the current audit quality control process of CY accounting firm.Introduce the current status of audit quality control of CY Certified Public Accountants through the data collected in the course of participating in the work.The fourth part is the problem analysis.From the perspective of the firm,combining the 5M1 E theory,the humanresources,audit methods and audit environment of the accountant firm are introduced in detail.The quality control process issues are analyzed in combination with the actual situation of CY accounting firms.The fifth part is the proposed optimization recommendations,combined with the current status of CY accounting firms 'audit quality control processes,from audit resources,human resources,and organizations.Structure,business execution procedure design,supervision and review are optimized in several aspects,including the full arrangement of audit plan work,implementation of the review system,and the establishment and improvement of organizational structure and other measures.