Research On Audit Quality Control Of SR Accounting Firm

In recent years, China’s economic and social development become faster, and the quality of economic development and financial situation of enterprises has a close relationship, changes in the financial statements as an economic barometer of the degree of reaction of the enterprise run well, therefore, the financial statements by the enterprise quality of financial reporting requires higher, the higher the quality of audit behavior, the credibility of the financial statements is more widely recognized, but now the firm is experiencing fierce competition in the market environment, the impact of the audit quality control of many factors, by the nature, size, personnel, cost, time, operational capacity and other factors, the degree of importance of audit quality control is not enough, this situation is not accidental, coupled with recent years, often listed companies with financial fraud, audit failure cases occur, so that people increasingly trust the quality of the audit to question, the quality control should be audited on the agenda, it is urgent to improve audit quality control and to improve the transparency of information, reduce information asymmetry, promote the development of Certified Public accountants industry.This article first introduces the theory of audit quality control, clear audit quality control related to the meaning of audit quality control, taking into account the guidelines of the relevant system auditing industry requirements, through normative research, investigation and analysis audit quality control, management’s responsibility to control quality from the audit, the auditor for the business capability requirements, following customer relationships, maintaining, and monitoring the implementation of operational and other in-depth inquiry, according to the author internship and summarize, identify problems, analyze the causes related to the audit based on the concept, system integration,, SR accounting firm’s management responsibilities, the operational capacity of auditors, business holding undertake other aspects of optimization recommendations to improve audit quality control system, improve audit quality.