Improvement Of Audit Quality Control For Accounting Firms In China Based On The Analysis Of A Accounting Firm

With the constant development of the economics and capital market in China,the public hope that CPAs give guarantee of accounting information quality.As a basic platform of the CPAs,the Accounting Firm has an ability to control audit quality,and plays an important impact on the audit credibility of reports.On the other hand,accounting firms in China is still in development stage and more inclined to the expansion of business.The implementation of quality control system lags behind,which makes quality control defects and endless financial scandals.Therefore it has a significance to improve audit quality control.In this paper,the author analyzes the problem of audit quality control in the A accounting firm to give suggestions to other accounting firms.With the method of questionnaire,this paper analyzes the present situation and insight into defects and the reasons by asking and related information.Finally puts forward corresponding suggestions.This paper is divided into six chapters.The first chapter is introduction,which mainly elaborates the background and significance,then the author analyzes the research status by domestic and foreign scholars,and finally briefly introduce the content,methods,innovation and deficiency.The second chapter is theory,firstly definite two core term,including audit quality and audit quality control,then introduce theories which have close ties to audit quality control,including the theory of principal-agent,signal transfer and control,and finally discover the situation in China from inspection data released by regulators.The third chapter mainly elaborates the present situation in the A in three aspects,including firm introduction,audit service items and accounting firm,and analyzes the results of questionnaire.The fourth chapter studies the audit quality defects of A and the causes.Chapter five puts forward the corresponding suggestions.In the last chapter,put forward the corresponding improvements of common audit quality problems for Chinese accounting firms.