Research On Audit Quality Control Of Accounting Firm A

At present,the total number of accounting firms in China is constantly expanding,of which small accounting firms account for the vast majority.By virtue of their own advantages,they provide multi-faceted services for SMEs.Small firms are facing a variety of development opportunities,but also the pressure of industry and service objects on the high quality of audit.In order to maintain steady development in the increasingly fierce industry competition,small firms must pay attention to the improvement of audit quality.However,there are still a series of quality problems in small firms,such as incomplete risk assessment and arbitrary deletion of audit procedures.What control measures should be taken to ensure the audit quality of firms is an important issue facing small firms at this stage.Compared with large and medium-sized accounting firms,small accounting firms have some differences in organizational structure,business undertaking and human resources management.Although there are relevant quality control systems,most of them are not implemented in place,which is not conducive to the control of audit quality.The purpose of this paper is to find out whether the audit quality control system of the firm is perfect by combining the relevant audit standards,analyze the operation process of a specific audit project,find out the problems in the quality control of the firm,find out the reasons for the problems,and put forward feasible improvement suggestions to a certain extent.Therefore,this paper chooses A accounting firm as the research object,through the comparison with the standards and the analysis of the practical process of specific business,to understand the problems existing in the quality control of the firm at this stage.Mainly analyzed the establishment of the quality control system of the firm,whether the implementation of the system is in place,and the problems of quality control in the implementation of specific audit business.The causes of these problems are analyzed from the business acceptance stage,business execution stage,business completion stage and other aspects.Finally,some suggestions for improvement are put forward.I hope it can be helpful to improve the audit quality of firms.This paper hopes to through the analysis of the problems in audit quality control of accounting firms,and put forward corresponding suggestions forimprovement.It will help A accounting firm improve the audit quality,but also play a certain reference role for other firms.