Research On The Optimization Of Audit Quality Evaluation System Of ZT Accounting Firm Hunan Branch

As listed companies frequently make violent accidents,related firms are also punished accordingly.In recent years,the number of accounting firms and CPAs punished in China has shown a certain upward trend.So in the increasingly strict regulatory environment,how should accounting firms and CPAs keep objective and fair,and how to ensure the quality of practice? This is a question worthy of investigation.At present,in order to rank the audit firms,most domestic firms evaluate their audit quality according to the comprehensive evaluation method published by China Notes Association,instead of establishing a set of audit quality evaluation system suitable for their own specific conditions.Based on the above problems,this paper is devoted to analyzing existing ZT hunan branch office audit quality evaluation system,puts forward system optimization scheme,audit quality evaluation system to build a set of targeted,practical audit quality evaluation system,timely help accounting firms and CPA found its own problems,and promptly take effective measures to improve the audit quality,Enhance their own industry competitiveness and give other firms reference.Firstly,this paper introduces the background,purpose and significance of the research,and sorts out the relevant research results of audit quality and evaluation of accounting firms.Secondly,the relevant theories and concepts of audit quality and evaluation system are clarified by literature reading.Secondly,the investigation of ZT Hunan branch is carried out to find out the reality of its audit quality evaluation system,and then analyze the necessity of optimizing the audit quality evaluation system of ZT Hunan branch.On this basis,stand in ZT public accounting firms internal management perspective,the integrated use of literature research,field survey method,questionnaire survey method and analytic hierarchy process(ahp),the ZT certified public accountants audit quality evaluation system of hunan branch office evaluation subject,evaluation purpose,evaluation index and weight and so on has carried on the system optimization,refactoring is mainly focused on the evaluation index system of audit quality,And scientifically determine the weight of each index,build a set of audit quality evaluation system suitable for ZT Hunan branch,then,the paper puts forward the corresponding optimization measures.The conclusion of this paper will help to improve the audit quality of ZT Hunan Branch,avoid audit failure,and play a corresponding role of early warning;It also provides valuable experience for the same type of firms to improve audit quality evaluation system and audit quality.