Research On The Audit Quality Evaluation System Of X Accounting Firm

The frequent outbreak of financial fraud cases in recent years has made the public suspicious of the audit quality of accounting firms.The creation and improvement of audit quality evaluation system can not only improve the audit quality and efficiency,but also prompt the firm to review and adjust itself,and promote the firm to achieve the simultaneous improvement of competitiveness and credibility.At present,China’s accounting firms evaluate their audit quality based on the "Comprehensive Evaluation and Ranking of Accounting Firms" issued by CICPA,and are unable to evaluate audit quality from the perspective of firm audit quality management.Based on the perspective of firm quality management,this paper first introduces the background and significance of the study,and then summarizes the relevant research literature on audit quality and audit quality management,the influencing factors of audit quality and audit quality evaluation at home and abroad.It also introduces firm governance theory process,quality control theory,and information transfer theory as the theoretical support for the whole text.Secondly,in Chapter 3,the current situation of audit quality evaluation of accounting firm X is understood through field survey and other methods,and its problems are analyzed.Next,considering the factors affecting audit quality and the Quality Management Standard for Accounting Firms No.5101,the existing evaluation method is improved and designed through hierarchical analysis,and a set of evaluation system containing 6 primary indicators and 19 secondary indicators is designed and applied to X accounting firm G project for verification,and its evaluation results are analyzed and summarized.Finally,corresponding safeguards are proposed for the implementation of the designed audit quality evaluation system from four aspects: control of audit risks,importance of audit quality evaluation,implementation mechanism and result release of the evaluation system,and accountability system.By optimizing the audit quality evaluation system of accounting firm X,this paper designs a set of scientific and perfect audit quality evaluation system based on the quality management perspective of the firm,which aims to improve the audit quality,and also has good research value for the audit quality evaluation of other accounting firms in the industry.