Study On Audit Quality Control Improvements For Small And Medium-sized Accounting Firms

Auditing,as a social monitoring tool,gives an impression of operation circumstances and financial information of enterprises to all stakeholder groups,so the auditing industry is playing an important role in economic development.With the development of economy,a large number of accounting firms ignore its audit quality control,in order to gain more income,leading to the less reliability of audit reports,which imposes a negative threat to the audit industry.Small and medium-sized accounting firms accounts for 97% of the whole accounting firms,so it is worthwhile to analyze and discuss the improvements of audit quality of small and medium-sized accounting firms.In this thesis,through the study of audit quality theories in both domestic and foreign literature in recent years,combining the intern in the SZDY accounting firm,analyzing the background and quality control circumstance of it,in order to find some feasible treatment measures.This thesis is divided into six chapters.Chapter 1 describes the research background?meanings?ideas and content.Chapter 2 includes domestic and foreign literature review and some theoretical knowledge.Chapter 3 introduces the basic definition and characteristics of accounting firms.Chapter 4 introduces the case of SZDY accounting firm,through questionnaires and interviews about its audit quality control,which concludes and analyzes the potential problems of SZDY accounting firm.Chapter 5 gives a description of treatment measures of improving audit quality.In the last part of this thesis,it summarizes conclusions and prospect of the study.