Design On Quality Control System Of Accounting Firm

The accounting industry has been developed more than 20 years after CPA system have got back in our country. A group of considerable size and powerful accounting firms have been formed. As a firm to provide audit services As a firm to provide audit services as its main business, quality is the cornerstone of its survival and development. But in recent years, it happened that a number of accounting firms offered false audit reports for the Public Company both domestic and abroad. This phenomenon seriously damaged the interests of investors, shaken the government departments and the community's confidence in public securities markets and triggered a serious credibility crisis of CPA. So how to improve audit quality, and how to establish and perfect the quality control system of accounting firm, is becoming the basic of the firm's survival and development.This thesis attempts to start with the construction practice for quality control system of the accounting firm, and analyze how to build the quality control system in accordance with the quality control criteria for the accounting firm. It has both practical and theoretical significance in that the implementation of the new independent auditing standards and the improvement of the business quality of accounting firm. This thesis analyzed the topics background and the status of domestic and abroad related research. And then analyze the theory of the accounting firm's quality control system construction, expounded the constructed causes, the principles, methods and factors of the accounting firm' quality control system On the basis of theoretical analysis, the thesis studied how to build the quality control system from three aspects, including overall structure, the organization system, management system, and implementation system. The organization system mainly studied the organizational setup system and the division system of responsibilities; The management system studied the quality control policies, knowledge management, personnel deployment system, the use management of computer systems, incident management system, evaluation and reward and punishment system; Implementation system is to carry out the studies from all implementation aspects which involved in the audit business. Finally, this thesis studied the case of DeZheng accounting firm's quality control system from the organizational system, management system and operational implementation system.In the study of the thesis, I made more detailed consideration in the quality control system from the organizational system, management system and operational implementation system. I expect that the quality control system in the process of practice firm with more highly practical and effective.