The Research Of X Accounting Firm IPO Audit Project Quality Control

With the deepening of China’s registration system reform,the demand for audit business is increasing,which promotes the rapid development of China’s domestic accounting firms and leads to a more mixed capital market.Although China Securities Regulatory Commission has made efforts to regulate the order of the capital market in recent years,there are still many financial fraud incidents.As the "gatekeeper" of the capital market,accounting firms should more seriously fulfill the obligations of certified public accountants and be responsible for the public.This paper combines theory and case study to investigate the audit quality control of X Accounting firm.By reading a large number of relevant domestic and foreign literature,summarize the research content and conclusions,and take X Accounting Firm as an example to analyze the audit business process of the firm,and deeply participate in and investigate all the audit process,combined with the field interview,questionnaire and other content information of the employees of X Accounting firm.The main problems of X Accounting firm were found,which made it more difficult for X accounting Firm to control IPO audit quality.In view of these problems,the corresponding suggestions are put forward,so that the audit quality control system of IPO project can really find the problems existing in the work,so as to ensure the audit quality.In order to ensure the effectiveness of the implementation of the recommendations,this paper puts forward the corresponding safeguard measures.Based on the specific situation of X Accounting firm,this paper analyzes the deficiencies of the audit process in the current IPO audit project,and proposes effective and efficient schemes to optimize the audit process,so as to lay a more solid foundation for the future development of the accounting firm.