The Research On The Issues Of Audit Quality Control In China's Accounting Firm's Scale Operations

The globalization of economical development has quickened the steps of various companies'productive operation's scale and grade. Thus, in China, a number of accounting firms with large scale and good strength have been formed after more than 20 years'resumption development of the certified accountant industry. Meanwhile, these firms are frequently involved in the affairs of auditing failure. The accounting firms, as an economic body by providing auditing service as its main business, the auditing quality is the milestone of its survival and development. So, the issues of auditing quality control's weakening in China's accounting firms'resulted from the scale operation should be paid special attention by both the theoretical circles and practical circles. It is a must for us to have theoretical study and practical discuss on how to strengthen the auditing quality control when theses firms are taking strategies to carry out the scale operation, which is the key for China's certified accountant industry to develop well and steadily.This thesis, based on the accounting firms'scale operation and China's auditing market, used such methods to do the research as comparison, induction, investigation questionnaires, case study, etc. It firstly did a theoretical analysis on the relationship between the scale operation and auditing quality control by Reputation Theory, Insurance Theory and Agency Theory, and regarded that under the present circumstances in China, the issues of the auditing quality control's weakening resulted from the scale operation should be paid enough attention. Then, it gave a deep analysis on the manifestation, results and the specific reasons of the auditing control's quality's weakening. At last, it did a theoretical and practical discussion from the angle of the accounting firms on how to strengthen auditing quality control, furthermore, it put forward measures and suggestions concerned: (1) working out and carrying out unified professional standards; (2) transforming the organization styles of the scale operation firms and practicing Limited Liability Partnerships (3) developing industry specialization during the scale operation to better the establishment of the accounting firms'organization structure and improve the auditors'competent ability; (4) making clear the overall analysis'duty to auditing quality control, and guaranteeing the bearing of the responsibility through assigning up the inner relative agreements of rewards and penalties; (5) perfecting the quality supervision style and setting up the group's own experts consulting committee or technology supporting committee.