The Rearch On Audit Quality Control Of Bj Accounting Firm

With the vigorous development of the social economy,China’s auditing industry is also on the road of transformation and accelerated development.Auditing industry belongs to financial services industry and is a mirror of social integrity.High quality auditing is the guarantee of healthy development of auditing industry.But,along with the advance of the auditing profession in our country,the corresponding problem comes,such as loopholes in certified public accountants audit quality control program,audit personnel professional and moral quality is low,the vicious competition between firms,industry regulation is not enough,etc.,these problems can cause a downturn of the audit quality.As the financial fraud has been reported,investors lose confidence in the audit market gradually,at the same time can cause our country accounting firm brand construction stagnation,the problem of shortage of competitiveness.In this paper,through combining the questionnaire and on-the-spot investigation visit BJ for certified public accountants audit quality control of relevant information,puts forward the problems of audit quality control,analysis the reasons behind,combining with the background of "Internet +",from two aspects of inside and outside accounting firm’s recommendation,strive for improving the quality of certified public accountants audit,establish brand image in China,to improve China’s local accounting firms to audit market share.The article consists of six parts.The first part is the introduction of the article,the current audit in our country introduces the background,this paper expounds the study significance of audit quality,overview of domestic and foreign related research on audit quality and audit quality control results.In the second part,the audit quality control criteria are listed and explained,which lays a theoretical foundation for the control research of audit quality below.The third part,by adopting the combination of questionnaire and on-the-spot interviews,mainly from the four factors of audit quality control criteria: business and customers,business execution,monitoring system,human resource management,to BJ certified public accountants audit quality system implementation are summarized.The fourth part is from blindly following business,audit enforcement,monitoring,quality is not high enough and imperfect system of human resources in the four angles proposed BJ problems that exist in the CPA firm’s audit quality control.Further,the reasons for the problems are analyzed from both inside and outside the accounting firm.The fifth part is to propose the audit quality improvement opinion.In combination with the background of "Internet +" era,the audit status of former,the event and the post-mortem are respectively carried out,and the audit quality improvement opinion of BJ accounting firm is proposed.In combination with current policies and regulations,Suggestions for strengthening external environmental control are put forward.The sixth part is to summarize and prospect the above research.In this paper,by adopting the combination of theoretical research and investigation research method,based on the theory of audit quality control related principle and the results,to BJ certified public accountants audit quality control situation investigation and analysis to the problems existing in the classification,digging behind the reason,put forward the corresponding improvement Suggestions,hope to BJ accounting firm quality control ability get promoted,improve the quality of audit,and providing reference to other public accounting firms improve audit quality,hope to improve audit quality of auditing profession in our country,establishing the image of our country accounting firm brand.