Research On Audit Quality Control Of BH Accounting Firm

China’s economy is now developing in an amazing speed,the society pay more and more attention to the audit information disclosed by accounting firms.This is a signal that the outside world pays more attention to the audit industry,and also makes the audit industry face many tests for the increasingly complex audit environment.At the same time have been certified public accountants industry booming,are increasing in the number of accounting firms,however,not with the improvement of quality of the auditing profession,certified public accountants audit quality is uneven,the business ability level by social question more most of certified public accountants punished for audit quality is not high.Therefore,improving audit service quality by improving audit quality control has become the key problem that the accounting firms need to solve.The Ministry of Finance and relevant association departments have issued a number of audit standards,although these standards are well implemented in large accounting firms,but there are still many problems in the implementation of most small and medium-sized accounting firms,the control of audit quality is not stable.As a small accounting firm,BH accounting firm has common problems in audit quality with most accounting firms.Therefore,BH accounting firm as a breakthrough point to study audit quality control and improve it has a certain research significance.For the first,the article recommends the research background and significance of the audit quality control system and the research status of audit quality control at home and abroad by consulting a large number of domestic and foreign literature on audit quality control.Secondly,from the status of the audit quality control system of BH accounting firm,it can be seen that the audit quality of BH accounting firm is relatively low.Based on the PDCA cycle quality control model,it is found that BH accounting firm has problems in the four aspects of PDCA to varying degrees,resulting in BH accounting firm’s audit quality.Audit quality is not high.At the same time,the PDCA model is used to design a questionnaire to extract information,and the data summarizes the reasons why the audit quality of BH Accounting Firm has problems in four aspects:the planning process is not detailed enough,and the data collection is not comprehensive;the auditors business ability and time in the implementation process There is a lack of energy,and there is no effective internal reward and punishment mechanis;the review system has not been effectively implemented in the inspection process;the prooessing process has not timely searched for feedback from the inspection process and proposed reasonable solutions to achieve the goals in the planning stage.Then,starting from the four steps of the PDCA cycle quality control model analysis method,it puts forward the countermeasures for BH accounting firm in implementing the quality control of each link,and puts forward systematic,objective and practical suggestions:from the four PDCA The circular steps adhere to the principle of quality priority,continuously optimize the business structure,and estatblish a communication mechanism with regulatory agencies.Finally,taking BH Accounting Firm as the starting point,aiming at the current situation of China’s auditing industry,it puts forward the improvement plan and safeguard measures to promote the quality control of the industry,and puts forward effective suggestions for the auditing quality control of accounting firms.