Research On The Internal Control Quality System Of China 's Accounting Firms

With the rapid development of China’s economy, the world economy increasingly close. The investment community awareness is growing. The demand for investment is more widely. In order to extract maximum value of investment capital, the demand for financial information is also growing. The review of financial information more rigorous and more requirements for authenticity and integrity of financial data. Accounting firm as an independent third party, can effectively compensate for the limitations of government regulation, and can reasonably control their own errors and fraud, reasonable assurance that the audited entity’s financial information, complete and transparent. More and more by the majority of investment who trust and attention. Whether debtors, creditors and investors, who need the financial statements or other accounting firms have given great hopes accounting firm independent audit can improve the quality of financial accounting information of enterprises and enhance the authenticity and reliability of financial data, thereby protecting maximize the interests of investors.Financial information exposed fraud cases in recent years, making the accounting firm oversight functions increasingly important. The accounting firms are increasingly stringent regulatory requirements. A large part of the external accounting firm audit quality depends on the quality of internal control of the firm. The firm only to strengthen their own internal quality control management can reasonably steadily improve their quality of external audits. In order to maintain and enhance the image of the industry to achieve the purpose to ensure that the interests of the financial information stakeholders. Therefore, to improve the quality of external audit accounting firms, accounting firms must improve the internal quality control system.This paper took the theoretical research and case analysis method of combining. A CPA’s internal quality control system as a case study analysis of the problem of the quality system firm of accountants internal control. This is divided into five chapters. The first chapter is an introduction. Main article describes the research background and significance, as well as domestic and international research dynamic. The second chapter reveals the status of Certified Public Accountants of internal quality control system. At the same time the analysis from external and internal accounting firm internal quality control system of the existing problems. The third chapter of the perfect accountant firm of internal quality control system of thinking. This portion of the body of the article constitute the second part of the reason for the problem and the second chapter reveals the right remedy, proposed programs and measures to solve. A fourth chapter case accounting firm as the theme, the analysis of the internal control of accounting firms, and suggest improvements. At the same time confirmed the accuracy of the previous questions and the feasibility of the solution. The fifth chapter is conclusion and prospect. The conclusions of this study are discussed and summarized and presented shortcomings of this article.