Research On Audit Quality Control Improvements In The Beijing Office Of A Accounting Firm

In recent years,as more and more major audit failure cases have emerged,the level of audit quality control of accounting firms has been seriously questioned by the public,which has shaken the confidence of investors and regulators in the securities market in the CPA industry.Regulators have started to increase their supervision of accounting firms.As one of the largest domestic law firms in China,A accounting firm has grown rapidly in recent years and its scale has continued to expand.However,while expanding the scale,it has neglected the strict control over the audit quality,resulting in frequent audit failures that have been punished by the CSRC,and the brand image and social reputation are worse than before.Therefore,for A accounting firm,it is necessary to comprehensively and systematically analyze the status of audit quality control and existing problems in recent years,improve its own audit quality,strengthen audit quality control,and restore public trust as soon as possible.This article takes the audit quality control of A accounting firm Beijing Branch as the research object,mainly based on the case analysis method,the interview method and statistical analysis,and analyzes the audit quality of the target firm from the overall level of the firm and audit business process level.The article first sorts out the research results of auditing quality control of accounting firms,and analyzes the theory of audit quality and audit quality control of accounting firms,and lays the theoretical foundation for the article;secondly,it is for A accounting firm Beijing Branch.The current status of audit quality control was described and analyzed,and the problems and reasons in the audit quality control were summarized;Finally,an improvement plan for the audit quality control of the firm was proposed,which was proposed from four aspects of the overall level and the audit business process.The purpose of this paper is to provide a comprehensive view of audit quality control improvement through a comprehensive analysis of A accounting firm's Beijing branch,hoping to help the same type of accounting firm to improve the level of audit quality control.