Study On The Quality Control Of Audit Of XXX Accounting Firm From The Total Quality Management Theory

In today’s society, economic interests hidden in the accounting information. At home and abroad constantly appearing accounting information fraud case, fraud tools more concealed, counterfeiting of continuously upgrade. According to the note of CICPA issued on May 30, 2014 list of certified public accountants in our country, there are ten certified public accountants administrative penalties and criminal penalties for certified public accountants and industry discipline, this data compared with doubled in 2013. Analysis of the structure, punished CPAs mainly small and medium CPAs which have many reasons, but the main cause is the firm to its insufficient recognition of quality control, short-sighted, excessive pursuit of economic efficiency, lack of internal quality control, scattered and lack of effective implementation. So, how to establish an effective internal quality system, ensure that a series of auditing and fully implement the quality control measures, improve audit quality is the topic of the auditing profession must focus on.Total quality management theory is very suitable for the product quality control and service industry, and in the new auditing standards has reflected the corresponding to the total quality management principles "full", "process", "comprehensive" and "leading role", and many other terms. This paper based on XXX CPAs internal governance problems, combining the theory of total quality management, establishing XXX CPAs audit quality management system; explore its application from the overall level and specific level.There are six chapters. The first chapter mainly elaborated the research background, research significance, and research status at home and abroad; The second chapter describes the total quality management theory; The third chapter presents the basic situation of XXX CPAs; The fourth chapter is based on the problems existing in the course of XXX CPAs, combining the theory of total quality management; audit quality control system is constructed. The fifth chapter introduces the audit quality control system building in the specific application of XXX CPAs. The sixth chapter is summarize the content and presented insufficient.