Study On The Audit Quality Evaluation System Of TZ Accounting Firm

With the continuous development of China’s economy,the audit industry is also growing,and the firm plays an important role in the market as a witness and uncovering.It is more important for the accounting firm to develop rapidly and stably,more importantly,on the quality of its own audit.Therefore,it is necessary for the accounting firms to establish a scientific and practical evaluation system of audit quality,to examine and evaluate the quality of the audit projects strictly and to understand themselves correctly,so as to improve the quality of audit,reduce the audit risk and avoid the failure of the audit.This paper first combed the research results of audit quality and its evaluation in the accounting firms.With the help of literature research,comparative study and investigation,the present situation and implementation of the audit quality evaluation system of TZ accounting firms were analyzed.The two aspects of the evaluation system and the implementation of the evaluation system were introduced.TZ accounting firm’s current audit quality evaluation system is present,and then from the composition of the evaluation system,the analysis of the implementation process and the analysis of the implementation results,the existing audit quality evaluation system of TZ accounting firm has problems.On this basis,from the perspective of the internal management of the firm,a new system of evaluating the audit quality of each project of TZ accounting firms is established by using the literature method,questionnaire survey method,analytic hierarchy process and YAAHP analysis tools.The improvement scheme mainly includes the objectives and ideas,the improvement of the evaluation elements,and the determination of the factors.The evaluation index,the scientific setting weight and the selection of the improved audit quality evaluation index refer to the audit quality control criterion and the certified public accountant audit criterion,and the application questionnaire survey method,through the complete index set and the key index set,the evaluation index is more comprehensive covering the whole project execution process.Finally,10 representative projects are selected,and the improved evaluation system is applied and analyzed,and corresponding supporting measures are put forward.The results of this study show that the improved audit quality evaluation system is practical and feasible,and helps to improve the audit quality of TZ accounting firms,and can play an early warning role.