Research On Audit Quality Optimization Of L Accounting Firm Based On Grounded Theory

In the context of China’s high-quality economic development,the capital market is expanding rapidly.As a professional intermediary service agency,the quality of audit reports issued by accounting firms plays a fundamental role in maintaining the healthy operation of the market.The effective optimization of audit quality of accounting firms is not only the need of national and social economic development,but also the core competitiveness of the development of accounting firms.First of all,this paper combs the research results at home and abroad on the influencing factors of audit quality,economic consequences and optimization methods,and summarizes the relevant concepts and theoretical basis.Then,taking the typical large institute L in China as the object,it collates and analyzes the 35 cases of punishment from 2015 to2021 and takes it as a rooted text.Through the three-level coding of programmed rooted theory,19 sub-categories related to audit quality are found out in many types of data.On this basis,five core categories that affect the audit quality of L club are condensed,and through the analysis of the importance,it is concluded that the audit quality is mainly related to the two dimensions of business undertaking and execution,supervision and control.The main reason is that the firm does not maintain independent and objective principles,audit quality risk control is not in place and audit procedures are not rigorous.Finally,based on the results of the rooted theory,the optimization strategy of audit quality is put forward.First,determine the objectives and ideas of L club audit quality optimization;second,the specific strategy is the optimization of audit quality management system based on the whole process and the optimization of audit quality risk control method based on big data.At the same time,it puts forward the safeguard measures for the optimization of audit quality from the three aspects of system,technology and human resources,which provides relevant theoretical reference for the optimization of audit quality of accounting firms in our country.