Research On Our Country's Audit Quality Control System Of CPA

In recent years there occurs a series of events of list company's cheating in accounting statements and accounting firms making untruth auditing reports in our country, it has seriously tampered the visitors' benefits and fluctuated the governments and lots of public's confidence to securities business, and then bring a severe honesty crisis to the trade of certified public accounts(CPA). Thus how to enhance the audit quality, how to build and improve the system of audit quality control become a basic element to CPA's survival and development.This article discuss the actuality of our country's audit quality control system of CPA, analyze its primary problem, such as lack of market of high quality demand ,the faultiness of laws control, execrable environment of audit targets, faintness of function and account firm's interior control to audit quality is also faultiness. And point out that a canonical audit quality control system of CPA has not been formed in our country.According to the actual conditions, this article are mainly to give some advises to perfect audit quality control system of CPA in our country from macroscopic and microcosmic layers. Macroscopic layer are composed by the exterior environments of audit and the association of CPA. To making a good exterior environments of audit must constrain governments' action, perfect the corporation's manage structure, breed adult investors and improve laws system. And the association of CPA must confirm its duty, create account firms' audit quality system to control its audit quality. Microcosmic layers mainly focus on account firms, and use the quality management of ISO9000 to practice the whole control to audit quality.At last, the article bring out a new frame of our country's audit quality control system of CPA. In a words, a perfect audit quality control system of CPA needs effort of all of the different fields, and then create an audit quality control system centered with account firms, managed harmony by administrative service and organizations in the guarantee of favorable system and law's enviroments.