Research On Audit Quality Control Problems And Countermeasures Of Ruihua Certified Public Accountants

With the rapid development of China' s economy in recent decades and the continuous improvement of national policies,China' s capital market structure has become more and more perfect,and major enterprises have started to try to raise funds through stock issuance,thus improving the growth rate of enterprises.In this case,leads to the circumstances of the separation of ownership and management of the enterprise,business owners need to through the enterprise managers to earn profits,and corporate managers may be because their interests conflict with the interests of the owners in an enterprise,in turn,to fraud,in order to keep the enterprise financial statements,there is no materical misstatement,need an agency to issue a reasonable audit opinion,to strengthen the confidence of investors,this time will require an independent third party do a verification for both sides,the auditor can develop.The auditor,as the economic policeman,is responsible to the users of financial statements.The audit quality control of the firm is particularly important.In this case,in the 13th five-year plan of the national audit office in 2016,strengthening the audit risk control mechanism was put on the table.The ministry of f'inance and the securities regulatory commission also issued relevant standards to improve the audit quality one after another.Scholars from various universities in China al so conducted extensive discussion and research on this issue.Although the big four accounting firms are still the benchmark of China' s industry,China' s domestic investment f-irms are also growing and occupying a large number of markets of state-owned enterprises cind the new third board,and their ranking is also rising.However,contrary to the clevelopment of the ranking,the audit scandals of domestic accounting firms in the past two years are one after another.In recent years,most of the penalties imposed by CSRC and other relevant departments on accounting firms are imposed by domestic accounting firms.With the increasingly strict supervision of the audit industry by the Chinese government,the audit risks of accounting firms are also increasing.It is also important for accounting firms to study how to avoid risks when undertaking audit business,avoid audit errors in the audit process,and thus prevent the occurrence of audit failures.This paper adopts research and case analysis,studied the ruihua CPA audit quality control,through the introduction of the basic situation of rui hua certified public accountants,internal control system and the penalty review,study ruihua the defects of certified public daccountants to audit quali ty control,and puts forward Suggestions to firm to improve audit quality control level.