Research On Audit Quality Control Of Small And Medium-sized Accounting Firms

With the intensification of market competition,the audit quality of small and medium-sized account:ing firms has gradually become a key issue for their healthy growth,and also an important "magic weapon"for CPAs to be trusted by the public.Due to the constraints of cost,time,business level and other factors,the audit quality of many small and medium-sized accounting firms in China varies greatly.There are not only small firms that are developing in a better direction,but also small firms that"beat the clock to make a living and earn a living".The level of audit quality is uneven.How to improve audit quality has become a hot issue in the industry.Strengthening the research on audit quality control of small and medium-sized accounting firms plays a very important role in improving industry self-control consciousness and sense of honor.This paper takes the audit quality control of A accounting firm as an example and combines the previous studies to analyze the current situation of audit quality control from the aspects of leadership responsibility for business quality,professional ethics requirements,business acceptance and maintenance,business execution,human resources,supervision and management and control,and points out the unreasonable arrangement of audit project team members and professional ethics constraints of employees.Limitations,insufficient risk assessment before business acceptance,incomplete business execution process,imperfect human resources management,and formality of audit quality supervision.The reasons for the problems are analyzed from four aspects:high competitive pressure,over-reliance on customers,profit-oriented office culture,oversight in audit quality control and defects in human resources management.Finally,combined with the problems and their causes,this paper puts forward some measures,such as promoting the transformation of audit business,strengthening the quality-based corporate culture construction,optimizing the control ability in the stage of business acceptance,and standardizing human resources management.It is hoped that this study can provide reference for other small and medium-sized accounting firms in auditing quality control.