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A Study On Auditing Charges Of RH Certified Public Accountants

Posted on:2018-11-13Degree:MasterType:Thesis
Country:ChinaCandidate:Y M LiuFull Text:PDF
GTID:2359330536959181Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the improvement of the socialist market economic system and the steady development of the audit market,the certified public accountant audit in our country has gradually developed,coming with international accounting firms in our country and increasing the number of domestic firms,which creates a competition of auditing profession in our country,brings a series of problems.The problems exist in the audit market in China such as low and chaotic pricing,will not only affect the quality of accounting,can also affect the healthy and orderly development of the audit market.RH accounting firm is one of the largest firm in China,though,it has completed the restructuring and made some achievements but still facing the problems as lower pricing,charge confusion,auditing information disclosure is not standard and so on.So if RH accounting firm wants to have a bright development in the fierce competition in the audit market,it is crucial for it to solve these problems.In this paper,I will use the case analysis method.According to analyze the current situation of RH firm,the author find some problem exist in RH firm like low fees makes it difficult to guarantee the audit quality;lacking of stander results to confused audit fees;the fluctuated audit fees makes it difficult to guarantee the firm performance;the not standardized information disclosure makes it difficult to implement market supervision.And then in order to solve the existing problem of RH certified public accountants,the article put forward some suggestions: expanding scale and improving the ability to enhance the competitiveness of RH certified public accountants;broadening the scope of business and expanding customer base;strengthening the construction of their own professional quality of certified public accountants;establishing department to control audit fees comprehensively;perfecting the information disclosure system of audit fees and increasing supervision and punishment.
Keywords/Search Tags:Low fees, Confusing fees, Revealing fees information
PDF Full Text Request
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