Small And Medium-sized Accounting Firm Audit Quality Problem Research

With the improvement of the socialist market economic system with Chinese characteristics in the new era.The whole social economy has shifted from high speed to high quality,as an imporment part of market economy,the auditing industry is supposed to be on the right track transform developmentmode,converse engine,adhere to the concept of high quality development.In our country,occupy the industry a certain scale small and medium accounting firm,its audit qualiy problem is more prominent,the audit report often fails to withstand strict inspection and supervision.The quality problem is more prominent.How to improve the audit quality of samll and medium-sized accouting firms,the main line is supply-side structural reform,we will promote the reform of the quality of economic development in the industry,the efficiency of change,dynamic change,to ensure the overall audit quality of the CPA industry,it will be a problem we need to solve.This paper is divided into six parts,the first part is the introduction,the purpose and significance of research are introduced and the research results of audit quality at home and abroad.The second part is the audit quality overview and the audit quality of China's small and medium-sized firms.The third part is from the three aspects of the firm's,audit quality status and audit quality control,introduce D accounting firm.The fourth part focuses on the problem of auditing quality of accounting firms,this paper mainly analyzes five aspects: the concept of practice,organization form,human resource,business management and assessment mechanism.The fifth part aims at the actual situation of D accounting firm and puts forward the countermeasures.The sixth part summarizes the full text and makes suggestions on how to improve the audit quality.The paper mainly adopts literature research method and case analysismethod,select the inernship unit accounting firm as the case,through thorough practice and investigation and research,find out the problems that affect the audit quality of the internish unit,the development of the socialist market economy with Chinese characteristics in new era,fully combine the actual operation condition of case unit and its own characteristics,carry out scientific detailed analysis research and analysis,suit the remedy to the case.Propose corresponding scientific rationalization proposal and countermeasure.