Research On The Optimization Of B Project Audit Quality Control Based On PDCA Cycle Theory

The emergence of the separation of the two powers directly led to the emergence of auditing,which naturally has the characteristics of independence,objectivity and fairness.The existence of these three features is predicated on the premise of high quality audit services and continuous satisfaction of social needs.Only by continuously providing high-quality audit products can better meet social needs,occupy a place in the social and economic structure,promote harmonious economic development,and ensure social fairness and justice.In the case of accounting firms,good audit services help accounting businesses grow healthily and sustainably,increase their competitiveness in the market,avoid and minimize regulatory obligations,and maintain their reputation for excellence,all at the same time.Cases of audit failures,which have erupted from time to time in recent years,have caused widespread public concern about the quality of audits.The term “audit quality control” refers to the application of scientific organizational techniques and technical methods to ensure that audit management and business operations follow predetermined goals and protocols.In order to meet the required standards of quality and enhance the caliber and effectiveness of audit work.Controlling audit quality is a crucial step in ensuring audit quality.Audit work may be undertaken to adapt to changes in the business’ s internal and external environment,reduce audit risk,avoid or mitigate legal obligations,strike a balance between benefits and costs,and accomplish audit objectives via quality control.This paper primarily uses Project B of Z Accounting firm as its research subject.Through a thorough audit case analysis and integration of the PDCA cycle theory,it examines Project B’s current audit quality control issues and breaks down the firm’s audit quality control optimization countermeasures into four stages: P、D、C、and A,proposing specific solutions for each stage.In order to successfully promote the audit quality of Z Firms,this article seeks to enhance the audit quality control of Z Accounting Firms.This also certainly helps to strengthen the audit quality control system of our national accounting firm’s projects.