Research On Audit Quality Control Of DH Accounting Firm In Beijing

The essence of audit is independent economic supervision,The effective implementation of audit can largely guarantee the implementation of financial laws and regulations,and improve the operation and management of enterprises.Certified public accountant is a guide for healthy development of market economy,and an executor of information supervision in capital market.It is known as an economic policeman.Certified Public Accountants' audit reports are increasingly applied to the important basis for enterprises to analyze their viability.However,audit failure cases and fraudulent events of listed companies occur frequently.The CPA's rigorous and responsible practice image is seriously questioned by the society.Therefore,how to standardize the audit quality control of the accounting firms so as to ensure the development of the market economy in China has become the focus of attention,and it is also a serious problem that the CPA industry is facing.This thesis expounds the background and significance of the topic in the introduction part,as well as the literature content and main views of experts and scholars at home and abroad on audit quality control,and also describes the research methods and innovation points of this thesis.In the following chapters,we first clarify the concept of audit quality and the background and significance of audit quality control.Then,combined with the theory of domestic and foreign research literature and the understanding of domestic and foreign experts' understanding of audit quality control,the four factors that affect audit quality control are summed up.At the same time,the audit quality control system is combined with the constitution of audit quality control at the present stage in China and the rules and characteristics of DH accounting firm itself.The overall analysis and evaluation were carried out.It is found that there are some problems in four aspects: human resource management,audit business undertaking,audit business implementation and audit business monitoring.Based on the theory of audit quality control and the principle of authenticity,comprehensiveness and applicability,the present situation of the implementation of audit quality control in DH firms is analyzed in all directions,and the original audit quality control side of DH accounting affairs is carried out in the light of the relevant theories of audit quality control.On the basis of the case,it has been optimized from four aspects,namely,human resource management,audit business undertaking,audit business implementation and audit business monitoring.Finally,in order to effectively apply the optimization scheme to the audit business of the firm,the implementation guarantee is put forward from three aspects: Deepening the understanding of the quality control thought,strengthening the internal interactive learning of the firm,and promoting the communication and communication in the industry.