BC Group Third-Party Tax Audit Project Of Quality Management

Nongovernmental audit has been developed in China for twenty years. Team building, business, etc. of nongovernmental audit have made considerable progress, and a group of considerable size and strength of the accounting firms and tax consulting firms have established. BUT in recent years, many domestic and foreign firms listed companies fell into accounting fraud continuously. It seriously damaged the interests of investors and shaken the government and the general public’s confidence in the stock market. It led to the CPA profession serious credibility crisis. Therefore, the establishment of a comprehensive quality management system audit in order to achieve the purpose of improving the quality of work becomes the basis for survival and development of the accounting firms, tax consulting firms, and CPA.From the actual work of author own and project management theory of quality management, this article explores how to use quality management methods to strengthen project quality management of the accounting firms in the third-party audit projects. Quality management method is not only has theoretical value to implement new third-party auditing standards but also has a practical business guide in enhancing the quality of accounting firm work. First, this article briefly introduces the purpose and significance of research, and makes the overall research direction and technology roadmap on the basis of recalling the history of research and development at home and abroad, and expounds third-party audit and related project management theory. Through the above analysis of the theory, this article provides a basis for the entire audit quality control system of quality management. It proposes need to be addressed in the project quality management related work with the early experience of the author outlines the audit tax audit quality management ideas. This article main studies the audit project organization structure, quality control systems of audit project, quality control of the working papers, file management information, daily communication mechanism, quality management audit report, and so on. At last, this article describes a third-party audit of quality management applications and lessons learned based on the BC group of third-party tax audit project quality management practices, and proposes conclusion and the direction of further research needs to continue.