The Research On Quality Control Modes Of JY From The Total Quality Management Theory

With the development of Chinese marketing economy,in recent years,especially due to the expansion of the capital market,the business field of CPA industry is becoming larger and larger,and the public's expectation of CPA audit is becoming higher and higher.However,from Enron to Xerox,from Ya Baite to Er-Kang pharmaceutical,financial fraud cases emerge in endlessly,and the means of fraud are more and more concealed.And the CPA industry has been faced with serious integrity crisis.With this situation,it is the most important thing to re-obtain the public's trust in the CPA industry and improve the audit quality.How to improve audit quality has become an urgent problem.Starts with the operation characteristics of small and medium-sized accounting firms in China and the current situation of audit quality control,discussion of the defect of audit quality are done in this paper.Through the detailed analysis of the development status of the JY accounting firm and the audit quality control method,the conclusion points out that the comprehensive quality management is suitable for the audit quality control.With introduction of the comprehensive quality management method and the process control principle,these theory act as the theoretical basis.Base on the audit business process,one suitable method of audit control for JY accounting firm is built up.The quality control mode of audit is described in terms of organization management,control activity node and practice concept.The conclusions and innovations of this paper are as follows:(1)Compare and analyze the audit quality control method of JY accounting firms systematically.With summary of the literature about audit control of accounting firms systematically a comparative analysis and deeply analysis about the characteristics,current situation and deficiency of audit quality control of JY accounting firm are made in this paper,which is beneficial to providing more abundant material for other researchers.(2)Raise one audit quality control method suitable for JY accounting firm's management and operation characteristics.Due to the different environment,scale,and development history,JY audit firms have some special characteristics of audit quality control.Based on the existing literature,this paper can provide guidance for JY like accounting firms to effectively control audit quality.