Certified Public Accountants Audit Quality Issues In The Expansion Research Of Partnership

The development of large-scale enterprises is accelerating day by day,and the public's attention to information transparency is also gradually increasing.This has resulted in the market demand for accounting firms continues to increase,China's accounting firm industry has therefore grown up.In order to respond to the national CPA industry bigger and stronger strategic objectives,the organization form of accounting firms and related management system has changed many times.The number of partnership accounting firms has risen sharply in recent years,and gradually become the preferred form of accounting firms.However,the faster the pace of development,the more problems,especially in terms of audit quality problems most attention.The quality of audit is very important for an accounting firm,which is related to the competitiveness of accounting firms in the industry and the possibility of long-term development.Recently,the audit failure penalty time published on the websites of the major supervision institutions appeared repeatedly,the problem of low audit quality caused widespread concern,the public began to distrust accounting firms,enthusiasm in the capital market has also been hit.The authority of audit quality is facing the public's doubt,and the prospect of accounting firm industry is worrying.The gap between our country's firm construction and foreign high-level firms is obvious,both hardware and personnel quality are in urgent need of improvement.Therefore,the paper combines theory with practical cases to carry out in-depth study,find out the cause of the problem,and provide a new reference for the merger of accounting firms and future development.This paper studies the audit quality problems of partnership accounting firms in the process of expansion by combining theoretical analysis with case analysis and using data,charts and other auxiliary methods.First of all,based on the domestic and foreign literature related to audit quality and its influencing factors,this paper analyzes and defines the connotation and characteristics of partnership accounting firm,business expansion,audit quality and so on.Such as partnership,audit quality,etc.Secondly,combined with the scale economy theory,principal-agent theory,reputation theory and other analysis,the audit quality is affected by the firm's rapid expansion,and accordingly pointed out that the firm too much emphasis on the speed of development,ignore the internal construction,under take too much business,resulting in audit quality problems.At the same time,taking RH accounting firm punished recently as an example,this paper briefly introduces its development process and current basic situation,and combines the chart and other data to integrate the audit quality problems caused by the rapid development of RH accounting firm,analyzes the reasons for the decline of audit quality,and puts forward some targeted policy suggestions according to the existing problems.Finally,through the combination of the industry background and the current rapid expansion stage of audit quality problems,the common causes of the problems of partnership accounting firms,and through the analysis of the specific causes of RH accounting firms audit quality problems,put forward operable solutions,to improve the audit quality of RH firms,enhance the social credibility of firms,and help other firms in the industry development.