Research On Auditing Quality Control Of Accounting Firms

Some accounting firms in the country have gradually established audit quality controlsystem, but in order to survive and develop, most of them emphasis on business andcustomer development, neglect the internal audit quality control. Therefore, the key toCPA audit quality control is establishing audit quality control system that adapt to theactual situation of firms and provide specific guidance. To this end, the author used themethods of literature analysis, specification and case study analysis. The author analyzedtheories of audit quality control and the status of CPA audit quality control. The authoranalyzed the entire process of K CPA audit quality control by Comprehensive qualitycontrol methods. Such as the stage of undertaking audit business, the stage of auditing plan,business delegate, the stage of preparing audit implementation, the stage of auditingimplementation, the completion stage of business. The author point out its work in theinvestigation and planning, the project team members of the delegation, lack of ideas andprocedures to implement the review. The author analyze the causes by the industry itselfand made the following recommendations: Investigation and planning to double front intime and space, implement the selection control of the project team members andstrengthen the management of human resources, implement a comprehensive reviewsystem, establish quality up awareness, improve the professional competence of certifiedpublic accountants, promote the firm organization reform. On this basis, designed for theK firm control review system of consulting, disagreement and project quality. In order toimproving audit quality, and other similar conditions CPA reference.