Construction And Applied Research On Quality System Audit Practice Of Accounting Firms In China

In today's society, accounting information is not just boring numbers, hidden behind the various economic interests. Accounting fraud case at home and abroad continue to appear even more covert means of false, false degree of escalation. Joan China source, this company, to Enron, Shitong and so a series of "accounting scandals" continue to emerge, and because the interests of drivers and the CPA itself, there is the more serious audit quality issues. Accounting firms to ensure quality of accounting information as an important line of defense, known as the securities market, "the patron saint of quality of information" has become the focus of public attention, a credibility crisis CPA profession.February 15,2006, the Ministry of Finance issued the "China CPA practice guidelines", which improve audit quality, prevent the enactment of new guidelines for audit risk as the main objective of the guidelines included in the "Quality Control Standards for CPA No.5101 Business quality control "and" Chinese Auditing Standards No.1121 audit of historical financial information quality control ", but accounting firms to varying degrees, relatively weak basic management problems, combined with the audit management system is not strong, strict process control, lack of continuous improvement of supervision and restriction mechanism, to a certain extent, restricted the role of the quality control measures effectively.Therefore, how to build effective management mechanism to promote a series of audit quality control measures, especially the quality of practice guidelines for the comprehensive implementation of, and comprehensively improve the quality of audit work, become a common issue facing accounting firms.The new auditing standards is the core concept of risk control, the core program is free of material misstatement risk identification, assessment and response, but its purpose is to improve audit quality. ISO9000:2000 Edition is suitable for service control and improve product quality, and new auditing standards have been reflected and ISO9000:2000 quality control principles corresponding to the "process" and "leading role", "full participation" and "customer relationship", and many other articles. Therefore, this paper based on the ISO9000:2000 quality control principles, try to establish a process control as the core accounting firm quality management system framework and its application from the overall level and specific levels explained in detail with case.