The Defects And Countermeasures Of H Accounting Firm’s Quality Control

With the development of the economics and improvement of the capital markets in recent years, the certified public accounting as the economic police who ensure the accounting information true and fair view show more and more important significance. Accounting firm as a platform provide a basic environment for the CPA, their professional quality control level directly affect the practice of certified public accountings and affect the reliability of the auditing reports issued by certified public accountings. Accounting Firm’s quality control system construction and implementation not only directly affect the accounting firm’s development, also is related to the sustained and healthy development of social economy’s stability. At present the accounting firm still in the developing stage in our country because of start late, the speed of quality control system construct and implement lag behind the development process of the accounting firm development, which cause the accounting firm’s quality control show different levels of quality control deficiencies. How to strengthen the accounting firm’s construct and implement perfect quality control system in the face of financial scandals behind has an extremely important significance.Object of this article select H accounting firm as an example, this paper based on the six elements accounting firm quality control and accounting firm quality control mode as the theoretical basis, the H in quality control problems of the accounting firm by firm quality control environment, the quality control in the business execution, firm quality monitoring three layers is analyzed and put forward corresponding Suggestions for improvement.This article is divided into six chapters, the first chapter is preface, introduction the research background and significance, main ideas, research methods and ideas scholars both at home and abroad. The second chapter is accounting firm quality control theory, through the audit quality control of generalized define quality control can be divided into three levels and the corresponding quality control and quality control of six elements. The third chapter of H certified public accountings is introduced and through the questionnaire survey to obtain the influencing factors of H accounting firm quality control. The fourth chapter reflects H accounting firm quality control defects and from the firm’s quality control environment, the quality control in the business execution, firm quality monitoring three levels to analyze the causes of H accounting firm quality control defects. The fifth chapter put forward the corresponding improvements. The sixth chapter summary and prospect to the file.This article mainly through case analysis research method. By reading H accounting firm’s quality control system file to understand the construction of quality control system, through the field observation method to understand H accounting firm implementation of the quality control defects, through the survey, quantitative and qualitative analysis method to inductive the influence factors of H accountings firm quality control and get the reason of quality control defects.