The Improvement Research On Audit Quality Control Of Tianhe Accounting Firm

With the advent of some severe audit failures, the audit quality has been seriously questioned. Researches on the audit quality control are on the agenda. There are a lot of small-scale accounting companies in our country, their professional ability is uneven, which results out-of-order marker competition. Some small accounting firms lack awareness of risk and a sense of responsibility, they tend to pursue profit maximizing and ignore auditing quality, which shows the problem of attaching importance to business development and income increase, neglecting quality control and even weakening quality control. Therefore, a systematic and comprehensive investigation of the current situation of the audit quality control and the problems existed in the process of audit quality control for small-scale accounting companies are necessary. Then we can establish the audit quality control system that fits in well with particularities of small-scale accounting companies to improve audit quality.Firstly, this thesis sorts out the research results of audit control of accounting firms and analyzes the theory of audit quality control and total quality management, thus, the theoretical basis of the thesis is determined. Secondly, the audit quality control of the small-scale accounting firm is the study of this thesis. On the basis of analyzing the current situation of the audit quality control, the problems and reasons of audit quality control are analyzed and summarized from the following aspects, including the overall level of the firm, the undertaking stage, the stage of the auditing plan, the execution stage and the completion stage. Last, based on the theory of total quality management, the thesis puts forwards the improvement principle and construction idea of audit quality control. We apply the principle of full participation to the audit quality control of the accounting firms and utilize the PDCA method to control the key control points in the auditing process, thus we put forward recommendations for improvement. In this thesis, the theory of total quality management is applied to improve the audit quality control of accounting firms, thus realizing the process quality control of the full participation. It can provide reference for other small accounting firms to improve audit quality.