HH CPA Firm Quality Control System Improvement Research

Since China's reform and opening,Chinese CPA industry has experienced the change from small to big,from weak to strong in the development process,highlighted the development characteristics with Chinese characteristics.It went through a government-led process,now it is being pushed into market gradually.Fierce competition can even be said to be cruel in the modern market economy environment,prompting the CPA industry to grow and grow.In recent years,the number of audit cases has also been increasing,which reflects that the system construction of auditing quality control in accounting firms is not perfect.Therefore,the development of accounting industry should pay attention to audit quality control,which is a prerequisite for independent auditing.The author in-depth study on the issue,with HH certified public accountants as the research case study for certified public accountants audit quality control of content,a comprehensive system of analysis and combing the status quo and existing problems,and at the same time to absorb learning is well-known home and abroad and all kinds of firm scientific for the accounting standard system of auditing quality detection,to place it in a concrete analysis of the state of the union with Chinese characteristics in HH special alloy under the condition of regional characteristics and scale of public accounting firm.According to the specific condition analysis,the effective and feasible quality control system is proposed to improve the optimization plan.According to the specific condition analysis,the effective and feasible quality control system is proposed to improve the optimization plan.And well-known accounting firm quality control system,HH accountancy firm size,internal management system,information talent reserve and aspects such as auditing means,still have big disparity.The author thinks that the content of the HH certified public accountants need to be optimized to upgrade as follows,such as to take the quality as the core of the strengthening of cultural construction,and then to the firm's organizational structure adjustment,increase the intensity of internal control,perfect the firm's internal control system,optimize the quality control process,the formation mechanism of talent reserve,promoting modern information system construction,using the way of the combination of a variety of techniques to achieve the overall system optimization effect,so as to improve their audit quality control system.In particular,the internal control system is further improved after the reasonable adjustment of the internal organizational framework,and the optimized performance of the two is excellent.The author hopes to remind the employees and managers of the audit industry to pay attention to the control problems in audit quality through the research questions mentioned in this paper.This paper also puts forward a series of effective measures to solve these problems,the hope can from HH example analysis of accounting firm has the actual effect of audit quality control measures are put forward to strengthen the industry competitiveness.