Research Issues Of HT Accounting Firm Internal Control

With the rapid economic development, China’s capital markets continue to improve, various types of investors and investment institutions are keen to capital investment, to get the capital value. Accounting firms as intermediaries in the market economy, both compensate for the limitations of government oversight effectively, but also to avoid the risk of fraud powerful internal oversight unit, accounting firm plays an important role in the oversight of the market economy. Whether investors, bonds, or other information users who have supervisory role of accounting firms have high hopes, all hopes of Certified Public Accountants and CPA audit work to improve the quality of corporate financial disclosure information, enhance the financial information reliability and validity, thus ensure the interests of the people who use the financial information.In recent years, the continuously exposure of listed companies’ financial scandals, show that accounting firms in the economy continue to play an important role, at the same time, accounting firms still need to improve and enhance the internal control and internal governance. As a service-oriented agency, the accounting firm’s main resource is its human resources. Human Resources is an important part in the internal control environment, and the audit quality are also have intrinsically relationship with human resources. Therefore, to improve the accounting firm’s internal control and improve office management level, we must focus on the perspective of human resources research firm internal control issues.In this paper, it use the method combined a theoretical analysis with case studies, based on the perspective HT CPA internal human resource management, research firm HT accountants internal control issues.The paper is divided into five chapters. The first chapter is an introduction. Mainly on the background and significance of this research, Research In Motion and abroad, on this basis, this paper describes research ideas, ways and means, the main innovations and features. The second chapter is related to the concept and basic theory. Through the accounting firm particularity introduced and elaborated internal control and human resource-related concepts and theories, allowing the reader to have a comprehensive awareness of the concepts involved in this paper. The third chapter HT accounting firm’s control of internal situation and existing problems and propose solutions. Through the current situation on the profile and internal control HT accounting firm introduces and analyzes drawn accounting firm’s internal control problem. On this basis, the accounting firm’s internal control problems are further subdivided, the part involving a separate analysis of human resource management is discussed. Including managers the ability to improve the recruitment system and procedures, performance management and staff training related content. Chapter IV HT accounting firm’s internal human resource management problem solving strategies discussed. This portion of the third chapter constitutes the main content of this paper, the issues raised against the third chapter, the right medicine, propose solutions and measures. The fifth chapter is the conclusion and limitations, the main conclusions of this study will be discussed and summarized and presented inadequacies of this article.