Study Of Accounting Firm Quality Control Under The Score By Management Mode

Accounting quality control is essential to being big and strong scaleof the accounting firm, and it is also very important method foraccountants to win the trust of the public and improve their status. Fromthe status quo of China’s CPA audit quality control, CPA internal auditquality control system should be further improved, and externalsupervision and management to be futher strengthened. Accounting firmsto establish that our audit quality control system is of greatsignificance for improving the quality of the audit, how to establish andimprove audit quality control system has been the focus of attention ofaudit practitioners and theoretical circles, this article is also basedon considering the CPA organization and management mode to expand furtherresearch firm audit quality control.This paper study is based on the study of the accounting firm auditquality control of relevant literature, CPA out of the management modelas a foothold, analyzes the accounting firm out of the model and itsimpacts on audit quality control, trying to build audit quality controlsystem out of the management mode.This paper is divided into six parts. First chapter, introduction,it introduces the background and significance of the study content andresearch methods. Second chapter, literature review, combing theprevious research literature on audit quality control, it lays a certaintheoretical basis for writing papers. Third chapter, mainly analyzes thecharacteristics of the accounting firm out of the management model andits impact on audit quality control. Chapter four, from the firmorganizational structure set, practicing the principles and concepts ofbusiness management system, support system, supervision system in fivedimensions, builds out of the management model accounting firm auditquality control system. Chapter five, case studies the ZQ CPA for example,from the angle of out of the management model and design of audit qualitycontrol system. Chapter six, conclusion. This paper applies the followingtwo methods:(1)Literature study, by reading a lot of the accounting firmaudit quality control literature, clearing the study direction.(2)Caseanalysis, this paper selected a case and analysis, and more specificallyconstructed out of the management mode of audit quality control system.From the research field of view of the CPA audit quality control,specialized trips out of the management model under the CPA audit qualitycontrol is relatively small. In the face of China’s CPA bigger and stronger urgent need to set up around the branch to become the choice ofmany large domestic firms, therefore, out of the management mode CPA auditquality control research has important significance. The contribution ofthis paper is in the departure of the conduct of the audit quality controlfrom the point of view of the out of the management model to analyze theimpact of the accounting firm out of the model is characterized by itsaudit quality control, and specific CPA firm for example, from theperspective of the total score of the management mode to build its auditquality control system, has a certain practical significance.