Research On The Audit Quality Control Of High Risk Clients In TJ Accounting Firm

Widely acknowledged as a significant matter in audit theory and practice,the research into audit quality control has been the subject of much consideration.In recent times,the issue of financial fraud audit failure has been recurrently brought to light.Announcements from CICPA have made it clear that accounting firms must be more aware of the risks they confront,thus demonstrating that audit quality control of both auditors and accounting firms is still in need of improvement.In the context of risk-oriented audit,CPAs are a vital part of the accounting firm,thus making them especially essential.In this regard,this article will take the individual level of the CPA as the entry point.The impact of the CPA configuration status and the individual characteristics of the CPAs on the quality control of audit quality control on the quality control of audit quality.This paper’s research is based on the clients of TJ accounting firms in Shanghai and Shenzhen A shares from 2019 to 2021.Read relevant notice of the audit risk of the CICPA.The clients with poor performance levels,ST clients,and typical high-risk industry characteristics as high-risk clients,analyze the level of risk of clients from multiple angles.Then pay attention to the professional ability and independent characteristics of the CPA,select the academic background,practice experience,signature concentration,economic dependence,audit term and other indicators to determine whether auditors have corresponding ability in audit work,explore different risks in different risks.the configuration of the accounting accountant varies greatly depending on the clients’ risk level,and the TJ accounting firms are inspected to the relevant situation of the audit quality control.Ultimately,the quality of the audit can be reflected in the profitable profit,considering the individual characteristics of the two CPAs,so as to analyze the impact of individual characteristics of CPAs on the quality control of audit quality among high-risk clients,and put forward suggestions for improving.Studies have found that the number of clients in TJ accounting firms has increased in nearly three years,and the overall risk level of clients is higher.The firm’s CPA configuration for high-risk clients does not significantly differentiate between their background and professional correlation of academic qualifications,yet the period of practice is longer and the audit experience is more plentiful.At the same time,there are some CPA in the case of a large number of business in certain accounting years,causing great pressure in time and energy.At the high risk level of clients,the audit charges are relatively low compared with the industry average,and there are obvious low-cost competition.TJ accounting firms have unreasonable issues of CPA when facing high-risk clients,and have not configured higher-quality accountants to be configured to higher-risk clients.According to the management of surplus management,compared with the unreasonable high-risk clients with unreasonable configurations of the CPA,high-risk clients have a higher audit quality when the configuration of high-risk clients,and the quality of audit business has been reduced under the condition that the CPA professional is insufficient.After conducting a case study of the TJ accounting firm in this article,all the following enlightenment of the domestic accountant affairs: to improve the personnel files,for high-risk clients,according to the actual situation of the customer,to reasonably arrange the appropriate CPA for the characteristics of the CPA,and allocate professional ability to allocate professional capabilities.Strong and more experienced CPA to prevent audit risks.Scientifically allocate audit projects within the personal ability and time and energy range of auditors could increase the quality of audit quality.At the same time,the accounting firm needs to actively develop the audit team,promote the continuous improvement of auditors’ business capabilities and comprehensive quality,so that auditors will be keen to discover risks when facing high-risk clients and find risks and solutions.