WY Accounting Firm Research On The Problem Of Audit Quality Control

With the constant improvement of China’s market economy, the development of our country’s certified public accountants industry has been growing, and the barriers to entry are constantly changing. At present, there are three forms of our country accounting firm organization,a general partnership, limited liability company, and special ordinary partnership, but mainly in the form of limited liability of small firms. However, due to the late start of China’s market economy, the development of faster, so in the process of development is bound to encounter the firm, the lack of external defects, such as a series of problems, Plus small resource conditions of certified public accountants itself is limited, under the influence of external factors such as market access and practice environment, there is a lack of professional talents, the professional ability is low, the market share and imperfect internal management and so on. In order to seek survival and development, even some small office often adopt the method of vicious competition to absorb the new audit clients, such as deliberately interacting, return button and cut the audit procedures in audit process to balance the cost-benefit principle, this leads to the weakness of internal audit quality control, the audit procedures can not reach the designated position, or even deliberately issue false audit reports. These problems will not only threaten small accounting firm’s reputation, at the same time also can affect the follow-up audit resource inputs, eventually to adverse impact on audit quality, which weaken the ability of certified public accountants audit quality control. Therefore, in order to balance and development of the small firm’s audit quality in our country, it must be for the firm’s audit quality problems, corresponding countermeasures, so as to promote and standardize the small certified public accountants industry development in our country.Based on WY certified public accountants audit quality control as the main line, in line with the question, the general idea to analyze and solve the problems, the audit quality related theoretical research combined with the actual case WY certified public accountants, Through consulting, summarizing and summarizing the method of literature, the present situation of audit quality control of WY accounting firm is disclosed, and the systematic analysis of the existing main problems, according to analysis the reason, it is concluded that the effective countermeasures to solve the problem accordingly. And for small firms with similar WY certified public accountants audit quality control problem to provide the reference solution.