Research On Auditing Quality Control Of R Accounting Firm

In recent years,more and more audit failure cases still exist in the capital market.Supervision institution is increasing the punishment for punishing intermediary organization and certified public accountants.The auditing industry in our country is constantly developing,the accounting firm has also achieved good results in the development process.The accounting firm only follows and insists on perfect quality control systems of audit will develop and strengthen continuously.The thesis takes R accounting firm as the research object,according to its audit quality control issues,then it puts forward measures to improve the audit quality control.The thesis combines theoretical analysis,induction analysis and case analysis.First it introduces the concept of audit quality and audit quality control,the theoretical basis for the audit quality control of accounting firms and the specific contents of the audit quality control standards for accounting firms;secondly,it combines with R accounting firm's own audit quality control system and R accounting firm's punishments after the merger,the research shows that there are issues of insufficient understanding for the audited objects,non-standard audit business agreement and low audit fees in the undertaking and maintenance of the business;the auditing process is inconsistent with the formalities of audit procedures and the review procedures.The issues in the monitoring system include problems with inadequate monitoring procedures and records and inadequate institutional improvement;in the aspect of human resources,there are issuess with insufficient audit personnel's ability,large liquidity of the practicing team,and lack of professional ethics of auditors.The specific external reasons are fierce competition in the audit market,inadequate supervision,inadequate laws and regulations,and improper evaluation systems.The internal causes include the accounting firm's profitability,certified public accountants' lack of audit independence,neglect of post-merger cultural integration,and the total number of accounting firms.In response to these issues,the thesis finally proposes measures to improve the audit quality control of the R accounting firm from the audit quality control system and audit quality control management of the R accounting firm It proposes the advice on maintenance,auditing business execution,monitoring system,and human resources;It proposes improvement of management thoughts on R accounting firm,improvement of the independence of certified public accountants,promotion of cultural integration of R accounting firm,and strengthening of R accounting firm in audit quality control management.