Audit Quality Control Study Of XX Accounting Firm

In recent years, with the rapid development of Small and medium enterprises, small accounting firms as their auditing service principal has become an important part of the audit market. The endless stream of audit quality issues and its lead legal dispute make audit quality control issues are increasingly concerned about the public. Incomplete business execution, incomplete review procedures, difficulty of guarantee the independence of audit, low quality of human resources and other problems came up with accounting firms’ rapid development. These problems are all restricting the small accounting firms audit quality and development of the accounting firm. It also affect the healthy development of the audit industry. Nowadays, establishing audit quality control system that adapt to the actual situation of accounting firm is the key to improving the audit quality control of small accounting firms.In this respect, the author on the basis of reading a lot of literature, take the situation and inherent characteristics of XX small accounting firm as the foothold, used the literature analysis, survey and case analysis to analysis XX small accounting firm audit quality control status deeply. And I found main problems of the firm in business undertaking, business execution and human resources. Then I seize the key point, strengthen the accounting firm’s internal management, combined with PDCA loop optimization method, process quality control and internal control theory to proposed audit quality control optimization suggestions. I hope to use these methods to fully optimize from various aspects of the audit process, improve the quality of audit firm gradually and perfect audit quality control system.I also hope to promote XX accounting firm to get better development and provide a reference for similar accounting firms’ problem.