Research On Audit Quality Evaluation System Of SL Accounting Firm

Since the emergence of civil audits,audit failures have occurred frequently,and the services' quality of social audits has been controversial.In particular,there were six cases of audit failures in China in 2017,and the penalties of the firms and the CPA have always existed.However,at present,most accounting firms in China only evaluate their own audit quality by the comprehensive evaluation method issued by the Chinese Institute of Certified Public Accountants or the local associations.There is no set of audit quality evaluation system suitable for them.Therefore,it is very necessary to construct a practical evaluation system to help to identify problems of their own,take targeted measures,improve audit quality,and improve competitiveness in the industry.Firstly,it introduces the background,purpose and significance of this paper,and summarizes the current domestic and international research on the impact factors and evaluation index of audit quality.Then,through reading the literature,we understand the concept of audit quality and this paper will use the theoretical knowledge;Again,in Chapter 3,we learned about the current situation of SL accounting firms through the field interview,analyzed the problems of their evaluation methods,and proposed the perspectives of this research and analyzed them to pave the way for later research.Finally,through the analytic hierarchy process,the existing evaluation methods have been improved and designed,and the set of evaluation system includes 4 first-level indicators,14 second-level indicators and 12 third-level indicators.Using four years' data of SL accounting firm to evaluate its auditing quality and analyzing the evaluation scores,I put forward corresponding suggestions and measures to improve the audit quality of the firm.