Study On Quality Control Of Audit Of Zhixin Accounting Firm

The control of audit quality is the important responsibility of CPA and CPA. To fulfill this responsibility, each accounting firm must establish audit quality control system of its own, provide reasonable protection for the firm all auditors follow professional standards.This paper first defines the definition and characteristics of audit quality, the connotation and standard of audit quality control are discussed. With the domestic and foreign research literature in the proposed theory, four factors influencing the audit quality of the one one are described, at the same time taking into account our industry related to audit quality control system requirements, combined with its own characteristics and sent a letter to the ability to evaluate and analyze the accounting firms, audit quality control system. Through the investigation to The Zhixin accounting firm audit quality control status of implementation are analyzed and studied, found that there are some problems in the CPA professional competence, the customer relationship undertaking and maintenance, the audit service execution, the audit quality control.The combination of these problems, based on audit quality control related concept, the spirit of practicality, systematicness, pertinence principle, this paper designs a set of audit quality control scheme to optimize The Zhixin accounting firm from the management of audit quality control responsibility, CPA "s professional competence ability, customer relationship to undertake and maintain, audit business execution process four aspects has carried on the optimized design, also the optimization application, compared with the existing audit quality control process and optimization of audit quality control process.Finally, in order to ensure the effective implementation of the optimization scheme, respectively from the deepening understanding, strict quality control, supervision and control system for the implementation of the industry to promote communication, strengthen the internal interactive learning is put forward from four aspects related to the implementation of security.