Cpa Audit Quality Control System

On the basis of TQM theory as well as some principles of Systematology and Cybernetics, a systematic model of audit quality control (AQC) is established. Four aspects of the model are described in detail: Standard of AQC, Structure of the AQC System, Methods of AQC and Economic Analysis of AQC. In the chapter of AQC Standard, the author pointed out the problems of current AQC standards and put forward some proposals. Several indexes were designed for the quality evaluation of practical auditing. Chapter No.3 is the kernel of the dissertation, in which the AQC system was completely analyzed at the aspects of control layers (vertical), control contents (transversal) and control process (longitudinal). The author emphasized that our CPA audit quality control should include the macroscopic control of Ministry of Finance, intermediate-perspective control of CICPA and microscopic control of accounting offices. It should involve the auditing environment, the auditors and the auditing objects. It also should cover the four chains of Order Accepting, Audit Planning, Auditing and Reporting. Aiming at the feasibility and effectiveness of the AQC model for practical application, in the last two chapters the author presented some methods of audit quality control and given economic analysis of AQC.