Study Of Accounting Firm Audit Quality Control

The audit is arising from the economic development needs of the market, it must constantly adapt to the changes brought about by economic development and meets the new demands of the society. In this process, audit quality is always the basis of accounting firm’s survival and development. How to ensure and improve audit quality besides promote the development and growth of accounting firms, is very worthy of study.Related researches have shown that audit quality is the result of the combined effects of many factors. Quality control of audit can be carried out from different angles. Among all the factors, the accounting firm works as the main body of the audit business, the audit quality control play an important role in the supervision and guarantees. This paper will put the accounting firm audit quality within the context of organizational culture to analyzed and improve the demonstrated organizational culture will play an active role in quality control.In this paper, firstly, it is analyzed the theoretical ideas of how organizational culture affects audit quality control and explain the need of building organizational culture; Secondly, by showing the specific case of an accounting firm’s construction of its organizational culture and the way of doing business, through which we can illustrate the effectiveness of the internal organizational culture; Finally, from the prospect of the organization culture and the base on the standards of audit quality control,a new proposed model is work out and contributes to audit quality control.The main contribution of this paper is from the perspective of internal organizational culture of the accounting firm, with a comprehensive analysis and discussion of audit quality on improving the accounting firm control Based on one of an accounting firm’s audit quality control to show how to make better use of organizational culture to improve audit quality control. The shortage of this paper is by the inadequacies of the theory and analysis of the specific circumstances of one accounting firm may lack the universality of the conclusions, further studies need to be supplement in the future.