Research On Improvements Of Audit Quality Of X CPA Firm

The obligation of accounting information disclosure of public company often got false, due to the complication of economic business and the management intend to conceal. The public society as well as the regulators, pay more attention to the field of CPA Assurance services,and attached higher request to the services. To strengthen audit firms report trustworthiness, in order to avoid the low audit quality may lead to litigation risk, the higher audit quality to enhance firm’s own brand value, the promotion strategies and methods of research on audit quality is very necessary.Literature research, data analysis, case analysis, are used in this article, which study on X certified public accountants on the basis of regulatory disclosure regulatory reports, statistics and audit quality absence. By identifying the status quo of X certified public accountants audit quality control, evaluation of the audit quality control, by the business, system, and the external environment level, the risk of moral hazard and pricing dilemma these four aspects, to analyze how the X certified public accountants audit quality failed to reach the expected goal. Secondly, starting from the X certified public accountants audit quality control system which based on the quality control process, then came up with a possible promotion strategy. Later, around the implementation of the X certified public accountants audit quality control improvement scheme, the zone control method are introduced to strengthen the audit quality of papers. Emphasizing the importance of continuing education and training is important. The firm should attach great importance to the employees and be responsible to setting up a more scientific promotion channels as well as prefer high audit quality to earnings. All the methods above are the main way to protect and improve audit quality.This article comes up with improvement strategy of audit quality with the fact on the audit quality control, designs a relative improve-measures. In order To reduce control cost as well as lift audit efficiency. At the same time, combined with the author’s personal experience in audit practice and current industry experience, the author hopes to provide a useful reference for the industry as a whole in theory and practice.