Study On Auditing Quality Evaluation Of HP Accounting Firm

With the rapid development of China's economy,audit workload is increasing day by day.According to the statistics by China Institute of Certified Public Association,by the end of 2018,the number of accounting firms in China has reached 8847.As a witness and supervisor of market economy,the role of audit industry is becoming more and more important.However,more and more audit failure cases have made the public lose their trust in accounting firms.For auditing information demanders,it is particularly important for accounting firms to improve audit quality.Therefore,improving audit quality is.the primary task faced by accounting firms,and the audit quality evaluation is the work that auditing industry must pay attention to.In this paper,the analytic hierarchy process(AHP)is used to study the evaluation of audit quality of HP accounting firm.The ideas of this paper are as follows:firstly,this paper studies the audit quality and its evaluation literature,starting with the related concepts.the influencing factors of audit quality are analyzed from different angles.In view of the present situation of audit quality evaluation of HP accounting firm,this paper summarizes that there are some problems in audit quality evaluation,such as single evaluation organization,imperfect evaluation method,not specific evaluation standard,lack of analysis and application of evaluation results and so on.Then,from the perspective of the firm itself,on the basis of the evaluation method revised by the China Institute of Certified Public Association in 2015,the audit quality evaluation system of HP accounting firm is constructed,which mainly increase the evaluation index,set up the index weight and determining the evaluation standard,and through the design of the questionnaire,the importance of the audit quality evaluation index is investigated to the relevant experts.YAAHP software is used to determine the specific weight and formulate the specific scoring standard of expert scoring,After that,HP accounting firm is selected as the evaluation object,and the audit quality is evaluated by the evaluation system constructed,and the existing problems are analyzed through the evaluation results.Finally,this paper discusses the guarantee measures for the implementation of the audit quality evaluation system of HP accounting firm,and provides some guidance for improving the audit quality of accounting firm.Audit quality,as an important issue of concern to the whole society,must be highly valued by the regulatory authorities.If the audit industry wants to improve the audit quality,it must strengthen the evaluation of audit quality of accounting firms.Therefore,the research on the audit quality evaluation of this paper is of great significance to the audit industry and the public.