Research On Audit Quality Control Problems And Improvements In Zhongtianyun Accounting Firm

In recent years, regulators on the regulation of the public accounting firm, the financial fraud cases continues to increase in capital markets. Certified public accountants themselves should improve the quality of practice, and constantly strengthen the audit risk awareness and audit quality control. As the national top domestic large firm, Zhongtianyun Accounting Firms has developed rapidly, and the scale expands unceasingly. It should charge effective integration and strict quality control strategy to improving firm core competitiveness.This article obtains from the audit quality control process, in order to transit transport certified public accountants audit quality control as the research object, give priority to with case analysis method, interview method and statistical analysis, the overall level and audit process level and personnel management analyzed the main problems of firm's audit quality control. Study found, Zhongtianyun Accounting Firms incomplete construction quality control system, the main business carries on independence is't strong, the business execution stage audit program implementation does not reach the designated position and the opinion of papers drawn up is not standard, the business review stage to carry out the insufficiency, the personnel management practitioners stress and poor stability problem, the reason and carried on the thorough analysis, corresponding improvement Suggestions are put forward. Overall level, advocate the proposal quality oriented firm culture, establish a network structure, the quality control of audit institutional guarantee; Audit services to undertake stage, improve the audit plan, and to review the audit plan, delegate appointed business personnel and the reviewer are independent of each other; Audit the business execution stage and grading inspections of audit working papers, and into the department and individual performance appraisal; Audit business review stage, the establishment of five review mechanism, to further subdivision of the business, improve the quality of the reviewer business; Personnel management, reasonable design of compensation and incentive mechanism, strengthen the follow-up education, to strengthen the construction of a certified accountants office team.The purpose of this paper is to through the audit process of all-round analysis, provide comprehensive audit quality control improvement Suggestions, hoping to help improve the audit quality control level for the same type of certified public accountants.