Research On Auditing Quality Control Of Certified Public Accountants

The importance of auditing grows as the economic develops. Audit quality is a prerequisite for the development of the profession of auditing of CPA, and to perform such duties, each accounting firms must establish their own audit quality control system to provide reasonable standards for all the firms to follow. In recent years, along with economic development, financial fraud cases in capital markets occurred frequently which alarm CPA Look for the causes internally, improve practice quality and strengthen the awareness of audit risk prevention. In China, the establishment of audit quality control system has formed in some accounting firms, but in order to survive and develop, most of them focus on customer-seeking and business-extension while ignoring the development of themselves especially their own audit quality management. So the hinge to establish the firm to adapt and provide specific guidance audit quality control system is to promote the accounting firm audit quality control.The paper firstly introduces the definition and affecting factors of audit quality based on various scholars’views. Then it, combined with some basic theories and points in literatures both home and abroad, adopts standard research and case study to find out the current situation of audit quality of accounting in China, and as a clue, the paper investigates of K CPA audit quality control system, and summarizes the current lack of quality control of the firm K link exists, and on this basis, to improve K firm audit quality control system. From the accounting firm level, these measures has further improved the quality control, and can provide a reference for the establishment of efficient service quality assessment system of China’s large firms face. In addition, it can provide suggestions for regulators to monitor intermediary organs more scientific and more effectively, which all these play an important and positive role in CPA development.