Research On Audit Quality Evaluation System Of HJ Accounting Firm

In recent years,with the support of the government,Chinese enterprises have mushroomed in the market,and their demand for social audit is also expanding.It can be seen that the accounting firms that provide services for various enterprises are also playing an important role in the market.However,unlike large accounting firms,the organizational structure,relevant systems and audit quality evaluation system of small and medium-sized accounting firms are mostly not perfect,making their audit quality unable to be guaranteed,which further affects the image of the audit industry in the market.As the gatekeeper of the capital market,accounting firms urgently need to establish an audit quality evaluation system in line with their own conditions to find their own problems and improve the audit quality.This paper has a detailed understanding of the basic situation of HJ accounting firm,the status quo of the audit quality evaluation system and its existing problems through field research and interviews.It is found that the audit quality evaluation system and its evaluation methods of the firm are based on the annual external comprehensive evaluation stipulated by Henan Certified Public Accountants Association.However,the evaluation system and evaluation method are used to standardize the audit industry rather than the internal governance of the accounting firm from the perspective of regulators,and the selection of evaluation indicators and the setting of index weights are not reasonable,which can not truly reflect the audit quality of the accounting firm.Based on this,this paper analyzes the factors that affect the audit quality of HJ accounting firm from the perspective of internal governance,providing a basis for the construction of the audit quality evaluation system.Through the establishment and confirmation of the audit quality evaluation system of HJ accounting firm by the analytic hierarchy process,the audit quality evaluation system of HJ accounting firm with four first-level indicators and sixteen second-level indicators was finally obtained,and the system was applied to HJ accounting firm,and the current audit quality was scored by the fuzzy comprehensive evaluation method.Through the analysis of the evaluation results,we propose effective measures to improve the audit quality.By constructing the audit quality evaluation system for HJ accounting firm,this paper can provide practical suggestions for the firm to find out which aspects to improve the audit quality,and on the other hand provide reference basis for the same type of accounting firm in the province to establish its own audit quality evaluation system.