Research On Audit Quality Control Of A Accounting Firm Based On Pdca Cycle Method

The rapid development of social economy has brought about the vigorous rise of accounting firms,but the increase of accounting firms has not been accompanied by the improvement of audit quality.On the contrary,the audit quality of accounting firms can not satisfy the public,and many accounting firms are punished accordingly.Therefore,it is urgent to improve the audit quality control of accounting firms and improve their audit quality.In order to improve the audit quality of accounting firms,the Ministry of Finance and relevant associations have issued a number of standards.These standards have been well implemented in large accounting firms.However,in many small and medium-sized accounting firms,there are still many problems in the audit quality control,and the audit quality is difficult to be guaranteed.As a small accounting firm,the problem of A accounting firm is very prominent.Therefore,it is of practical significance to study and improve the audit quality control of A accounting firm.This paper mainly studies the audit quality control of A accounting firm.Firstly,it systematically combs the related theories of audit quality control at home and abroad.Then,combining with the actual situation of A accounting firm,it uses questionnaire survey and interview method to understand the audit quality control of A accounting firm in detail.Through these investigation and analysis,the author finds out the shortcomings of audit quality control of A accounting firm,such as:inadequate acceptance of business,arbitrary reduction of audit procedures and greater mobility of personnel and so on.In order to solve these problems,the author decided to adopt PDCA cycle method.Before applying PDCA cycle method,the author demonstrates the necessity of applying PDCA cycle method to audit quality control in A accounting firm.Finally,the author designs a set of audit quality control process for A accounting firm which applies PDCA cycle,which includes business acceptance,execution,review and summary,and forms a closed loop.In order to ensure the application of PDCA cycle,the author also puts forward corresponding measures from the aspects of human resources,organizational forms and so on.It is found that the PDAC cycle method fits well with the audit process quality control of A accounting firm;the four stages of PDCA cycle method can correspond to the whole business process of A accounting firm one by one,and the most critical action stage can provide enough material for Planning stage,which becomes a closed loop;in order to ensure that PDCA cycle method can be implemented in A accounting firm.It also needs certain safeguards,which can provide reference for other small and medium-sized firms to improve audit quality control.