Research On The Audit Quality Control Improvement Of Z Accounting Firm

As of December 31,2017,the number of accounting firms in China has reached 8,605,among which the small and medium-sized accounting firms account for over 95%,and a large number of small-sized accounting firms have become an important force in social supervision.However,at present,the large number of small and medium-sized accounting firms leads to serious homogenization and fierce competition.Under the drive of interest,the quality control concept and social responsibility consciousness of the auditors are indifferent.Some accounting firms are eager to succeed in the undertaking and execution of the audit projects,and the quality control of the audit is in the form,which has seriously affected the continuous development of the audit industry.Therefore,it is necessary to study the current situation and existing problems of audit quality control of small and medium-sized accounting firms,and put forward some suggestions for improving the audit quality control of the firm,so as to provide normative guidance for its daily work and standardize its audit behavior.In this paper,the typical representative of Hainan small and medium-sized accounting firm,ZZX accounting firm,is used as the research object,and the relevant theories and practices of auditing quality control are summarized and summarized by means of theoretical research and case analysis.Secondly,the author uses the interview method and statistical analysis method to study the current situation of audit quality control of ZZX accounting firm from the business process and the personnel management in combination with the comprehensive quality management method,and analyzes the existing problems and reasons of the current audit quality control system.Finally,based on the whole process management of the comprehensive quality management method and the whole staff management idea,this paper puts forward the improvement suggestion of audit quality control of ZZX accounting firm,points out the cultural incentive of the construction firm,optimizes the process management of each stage of the business,and improves the talent selection and follow-up training mechanism.As a typical representative of Hainan small and medium-sized accounting firm,the problem of ZZX accounting firm is not unique,and there is a certain universality in the industry.Therefore,the research content of this paper has certain reference significance for the improvement of audit quality control of other small and medium-sized accounting firms.