A Accounting Firm Audit Quality Control Research

Strict control of audit quality is one of the responsibilities of accounting firms and certified public accountants.Each accounting firm must establish its own audit quality control system in order to fulfill its work with due diligence and ensure that all auditors of the firm can comply with professional standards.This paper first gives the definition of audit quality,and then expounds the meaning and standard of audit quality control.This paper analyzes the theories in the domestic and foreign research literature,and obtains various factors affecting the audit quality.At the same time,it analyzes the audit quality control of A Accounting Firm in consideration of the requirements for audit quality control of the relevant systems in China's industry and the characteristics and abilities of A Accounting Firm.Afterwards,the author makes a thorough study on the audit quality control of the firm by using the method of investigation and research,finds out the existing problems,and then studies the causes of the problems.In order to strengthen the audit quality control of the firm,combining with the theory of process quality control and internal control,the author puts forward the audit quality control of the firm.Optimizing the proposal,through the optimization of the organizational form of the accounting firm,to carry out a more comprehensive control of its business undertaking and business execution process,through the improvement of the recruitment,training and salary system of the accounting firm,to further improve the audit quality of the accounting firm,the audit quality of the accounting firm.The volume control system is perfected and the development of the firm is better.It can also provide some reference for audit quality control of other accounting firms.