Research On Auditing Quality Evaluation System Of A Certified Public Accountants

With the development of economic globalization and China's economic transition, the management risk of the enterprise is increasing, as the market audit attestation and revealed,the new normal under the background of market, to guarantee the smooth and orderly development cannot do without certified public accountants and auditors. However, more and more cases of audit failure, so that the public trust in public accounting firms greatly reduced, therefore, improve the level of accounting firm audit quality imminent. In this case,Chinese CPA Association of continuous improvcement and adjustment of audit quality evaluation system, but through the process of A accounting firm audit quality evaluation and the evaluation of the results of the top 100 firms, found that there are still some problems, in order to improve the scientific evaluation of audit quality, to build a scientific and operational evaluation system, and help the firm found problems in the process of audit.This paper first reviews the domestic and foreign literzature, summarizes the audit quality, accounting firm audit quality evaluation of the relevant theory and research status;secondly, the survey describes the status of China's accounting firm audit quality evaluation system and the implementation of the situation; The audit quality evaluation as an example,the implementation of the system and its problems in-depth investigation and analysis, found the main problems. Combined with the other accounting firms to confirm the questionnaire survey, and then summed up the audit firm audit quality evaluation system there is a comprehensive evaluation of the indicators, unreasonable weight, non-quantitative indicators of evaluation standards are not specific, the lack of analysis of the results of the application of such issues Based on the problem, the paper analyzes and evaluates the composition and application process of the audit quality evaluation system of the accounting firm, and investigates the evaluation results of the top 100 firms, and concludes that the existing evaluation system does exist. This paper analyzes the design and improvement of the audit quality evaluation system of the accounting firm by using the literature method, the questionnaire survey method, the analytic hierarchy process and the YAAHP analysis tool. It mainly includes: improving the purpose and thinking, determining the evaluation index,setting the scientific weight, Refine the evaluation criteria and strengthen the analysis of the results of the application. Finally, the paper analyzes and puts forward the matching measures corresponding to the improvement scheme.