The Research On The Audit Quality Control Of Y-accountant Firm's Corporate Bond Financing Project

In recent years,with the rapid development of China's bond market and the gradual maturity of the domestic capital market,corporate bonds have become one of the company's major financing methods,and corporate debt audits have increasingly become the business of major accounting firms.The important part is that the quality control of corporate debt audits has become increasingly important.This paper first sorts out the research results of corporate debt,audit risk and audit quality control.Based on the audit quality control theory,the article establishes the theoretical basis of the article.Then,starting from the corporate debt audit process,Y Accountant audited the X company debt project as the research object,and based on the case analysis method and the literature review method,the Y accountant was analyzed from the overall level,the audit process level,and the personnel management level.The main problems with the quality control of X company bond audits.The study finds that the main problems that Y accounting firms have in controlling the quality of issuance audits are:(1)There is a lack of mature firm culture and competition in the industry environment at the overall level;(2)Business objects in the business acceptance stage(3)In the audit implementation process,the audit procedure is not rigorous,the audit method is not proper,and the audit focus is not prominent;(4)At the business review stage,the implementation of the three-level review system is not in place;(5)In terms of personnel management,the firm ' s professional ethics and professional competence are not sufficient.Afterwards,we put forward suggestions for improvement:(1)Promote the establishment of a quality-oriented firm culture and standardize audit fees;(2)Accomplish the stage of auditing business,strengthen pre-due due diligence,and strengthen the science of personnel assignment.(3)Strengthen the execution of quality control procedures and highlight the focus of corporate debt audit during the execution stage of auditing business;(4)Establish a three-level review mechanism during the auditing review phase to further subdivide the business and improve the quality of review personnel(5)In terms of personnel management,establish a firm's professional ethics system and improve the professional competence of auditors.