Research On Audit Control Problems And Improvements Of A Small Accounting Firm

Accounting firm is an intermediary service organization established by law.It undertakes the affairs of CPA and plays an important role in the market economy.Audit quality is the foundation of its survival and development.Audit quality control determines audit quality.In recent years,China's small accounting firms have developed rapidly.The number of small accounting firms occupies the majority of the accounting firm industry,and the role of small firms is important in the audit market.However,small firm has small size and big competitions.It ignores audit quality control issues.Its business implementation is not in place and it lacks of independence.This affects the long-term development of small accounting firms and the development of the entire audit industry.Therefore,the audit quality control of small accounting firms has received significant attention.Unlike large and medium-sized accounting firms,small accounting firms have their own characteristics,such as human resources and organizational structure.The number of certified public accountants in small firms is rare,the leader's power is too concentrated,and the mode of audit quality control is more reflected in the "human manager".The leader of the firm has a great impact on the whole firm.Taking A small accounting firm as the research object,starting from the audit quality control process and combining with the characteristics of A small accounting firm,this paper analyzes the problems and causes of the audit quality control of A small accounting firm.For example,it has,insufficient business undertaking and maintenance,lack of awareness of quality control,imperfect business implementation,inadequate system.The monitoring effect is not obvious and resources are limited.Then,put forward the relevant suggestions.