Research On The Audit Quality Control Improvement Of JN Accounting Firm

As an important part of the social credit chain,the CPA industry belongs to the high-end service industry,whose high quality professional service is the key support for the realization of scientific development industry.With China's economic development has entered a new norm,and expectations of regulators,market and public practice on the quality of industry is getting more and more higher,the development of the industry urgently needs to change from quantity to quality and efficiency.According to statistics,at the end of 2017,there were 8461 accounting firms across the country and the small and medium-sized accounting firms exceeded 8000,which plays an important role in the development of the industry.However,in this huge group,there are quite a number of accounting firms have lots of bad phenomena,such as low price competition,inappropriate auditing procedures,the poor professional quality and ability,focusing more on business interests rather than the audit quality control,which have seriously affected the healthy development of CPA industry and the social reputation.So it is necessary to comprehensively study the audit quality control status and problems of accounting firms and establish audit quality control system.Only in this way can we improve accounting firm's audit quality.In this paper,the author put JN Accounting Firm as the research object.First of all,the author sort out the previous literature related to audit quality control and then introduce the basic theory of audit quality control and related regulations.Secondly,according to the theory of total quality management,the author describes the current situation of the audit quality control of JN Accounting Firm.And then,the author analysis JN Accounting Firm's audit quality control problem.Finally,the author puts forward some countermeasures for improvement on audit quality control.The purpose of this paper is providing comprehensive audit quality control improvement suggestions for the majority of small and medium-sized accounting firms.The problem of JN Accounting Firm is not alone,so this paper can also provide some reference for other similar small accounting firm's audit quality control improvements.