Practice Quality Control System Of CPA Firms In China

With the development of our market economy, especially the capital market continues to expand, the CPA industry business is more and more big, the public expectation of CPA audit value is also more and more high. However, from Hongguang industry to Qiong Minyuan, Yinguangxia to Lantian, from Green-Land to Wanfu Biotechnology, to recently discovered Hirisun and so on, emerge in an endless stream of financial fraud cases, the public on the CPA industry practice "independent, objective, impartial spirit" has questioned. Embodied in the CPA audit notice once the financial information announcement, with financial analysts, the market a large number of researchers (including scholars), as well as the news media do follow-up analysis, research, showing the public on the CPA audit reports of extreme distrust. CPA industry in China has been facing a serious credibility crisis industry. To regain the public trust in the profession of certified public accountant, first and foremost task is to improve the audit quality of accounting firms. In order to improve the quality of audit, there must be a set of feasible and effective quality control system. This article from the accounting firms audit business process, exploration, analysis of control measures for practising process of practicing quality critical control points has certain theory significance and the practical significance:To improve the audit quality of accounting firms, and not a copy of the template. We must rely on the practice in industry chain including the supervision department, the principal, the audited entity, accounting firms, CPA Practitioners and other related personnel, all circles in the society, the interests of all parties, based on our audit market circumstances, together, collaboration. This paper starts from the audit business of CPA firms, analysis the key factors affecting audit quality, practice in the chain,construct a set of suitable for China’s accounting firm audit quality control system, and has certain reference value for future research. At the same time, has the reference function to in urgent need of China’s audit market to improve the auditing quality of the interests of all parties to formulate relevant control measures.Adhere to the principle of combining theory with practice, this paper in accordance with put up questions--analyze problem--solve problems step by step, and the integrated use of theoretical analysis and case analysis methods to a certain degree of research on Chinese accounting firm audit quality control system, and the analysis of the A accounting firm quality control system, trying to explore the construction of a practical, effective audit quality control system of CPA firms.This paper consists of6chapters, the main contents of each chapter are as follows:The first chapter:introduction. Including research background, research significance, research ideas and thesis framework, research methods.The second chapter:literature review, In recent years combing the CPA regulatory departments, industry experts, University researchers on how to improve the audit quality of accounting firm theory and empirical research.The third chapter:theoretical analysis. This paper analyzes the theory related to the concept of accounting firm audit quality control system.The fourth chapter:Current situation of the audit quality of CPA firms in China、problems and the reasons. By listing the supervision department of the CPA examination, the author summarized our country accounting firm audit quality status and problems. From the CPA audit business chain quality critical control points, from both the internal and external factors, analyze main causes of current situation and existing problems of registered accountants audit quality in ChinaThe fifth chapter:the case analysis. Take The A accounting firm audit business chain and each link in the critical control point of quality control system as an example, analyzes our country accounting firm internal quality control system problems.The sixth chapter:the construction of the quality control system of China accounting firms. On the basis of reasons from the fifth chapter, put forward the idea of our quality control for CPA firms in China.The main contributions are as follows:To1, from the accounting firms audit business process, the measures to control the key control point to study, explore, construct a practical, effective audit quality control system.2, to further strengthen the quality supervision of CPA firms put forward personal views:This paper discusses the necessity to improve the accounting firms and CPA qualification two threshold, especially to strengthen the "bigger and stronger" in the process of the establishment of a branch office, the supervision of the industry as a whole, in order to improve the professional competence; The proposed CPA audit use more effective means of power; To investigate the regulatory departments and the public accounting firms need to take account of "three elements of responsibility, right, Lee" and the necessity for investigating the other practicing personnel the audit team in addition to CPA responsibility.