Research On Audit Quality Control Of SYZS Accounting Firm

With the development of market economy,small and medium-sized accounting firms constantly adjust their market positioning,strive to break through the original development mode,and create their own brand in the audit market.However,in the actual work,small and medium-sized accounting firms take the pursuit of economic interests as the ultimate goal,and audit quality issues continue to highlight.Therefore,improving audit quality and strengthening audit quality control has become the top priority.This paper uses case analysis method to understand the organizational structure and audit process of SYZS firms through the internship experience of CPA firms,and finds many problems in audit quality control of accounting firms.This article is divided into six parts.The first part is the introduction,including the research background,research significance,literature review and research methods.The second part is related concepts and theoretical foundation,including audit quality,audit quality control concept,principal-agent theory,signal transmission theory and control theory.The third part is the current situation of audit quality control in SYZS accounting firms,including audit business acceptance stage control,audit business implementation stage control,human resource control,and audit quality control problems,as well as the causes of these problems.The fourth part is the solution to the problems existing in the SYZS accounting firm.The fifth part is the end.The existing problems of SYZS accounting firms are universal in the industry,so this article can provide suggestions for similar accounting firms to provide audit quality control,so as to improve the competitiveness of small and medium-sized accounting firms and promote the development of the industry as a whole.