Research On Audit Quality Control Of DH Accounting Firm

With the rapid development of China's auditing industry,many accounting firms have problems of large and small in auditing quality control.Although the CSRC and other supervisory agencies have gradually strengthened the punishment,the fundamental way to improve the audit quality control of accounting firms is to stick to and follow the audit quality control system.DH Accounting Firm has also been frequently punished and warned by CSRC in recent years.So This paper takes DH accounting firm as the research object,and uses the methods of literature research and case analysis to analyze the existing problems in its audit quality control,and then puts forward measures to improve the audit quality control.This article is mainly divided into six parts.The first two parts are mainly to sort out the domestic and foreign documents and related concepts and theories needed in this article.The main research content is to describe the current situation of audit quality control of DH accounting firms,and then to sort out the punishment of DH accounting firms by CSRC in recent years.In the fifth chapter,through the analysis of cases of audit misconduct in DH accounting firms in recent years,it is found that there are problems of insufficient understanding of audit objects and unreasonable audit fees in business undertaking and maintenance.In terms of human resources,there are problems such as insufficient competence of auditors and lack of certain professional ethics.There are some problems in the audit business implementation,such as supervision,inadequate implementation procedures in important areas of confirmation and non-standard review procedures.There are some problems in the monitoring system,such as imperfect monitoring procedures and records,and insufficient efforts to improve the system.Through research,it is found that the causes of this problem include:its failure in risk assessment in undertaking business,insufficient independence of certified public accountants,decrease in audit fees due to increased costs,and weak supervision,etc.In the sixth part,aiming at the existing problems and analysis of the causes,this paper puts forward some suggestions:standardizing human resources management,strengthening risk awareness in undertaking business,reasonable audit fees,and improving the independence of certified public accountants,hoping to help DH accounting firms improve their audit quality control.