Research On Audit Quality Control Of Small And Medium Accounting Firms

With the progress of the national economy,small and medium-sized enterprises spring up like bamboo shoots after a spring rain.In a series of preferential policies issued by the country,small and medium-sized enterprises followed the trend and gradually developed into the mainstay of the national economy.As an important customer of small and medium-sized accounting firms,it also promotes the progress of small and medium-sized accounting firms.Nowadays,the number of small and medium-sized accounting firms occupies a unique advantage,relying on geographical advantages and flexible and diverse ways of obtaining information,to provide a variety of professional services for many small and medium-sized enterprises.At the same time,the auditing industry and clients who choose audit institutions are demanding higher quality audit reports from accounting firms.In order to stand out in the competition with other accounting firms,the most important step is to improve the audit quality,which is the lifeblood of accounting firms.The purpose of audit quality control is to improve the audit quality,which is also the common research object of small and medium-sized accounting firms.Based on their participation in the process of internship of M accounting firm project audit work,introduce the accounting firm at this stage in the audit quality control of internal control effectiveness,human resource management,audit execution ability,considering the problems such as the information system audit and found the quality control needs to improve,according to its financial position,operating results and organizational structure,the directivity of probing into the cause of the problem,according to published the feasible optimization measures,to a certain extent.This paper combines theoretical analysis,inductive analysis and case analysis.It focuses on the concepts and meanings related to audit quality and audit quality control,lists four factors that will affect audit quality control.It combines M firm's audit quality control problem,analysis the reasons of these problems are presented in the paper to solve these problems in optimization M certified public accountants audit quality control methods and measures,put forward to strengthen the internal control,attaches great importance to the informatization impact on financial statements audit results,strengthen the audit personnel professional competence,improve the ability of the implementation of audit procedures,etc,in order to provide references for the future expansion of small and medium-sized accounting firms,and improve the existing system of research.