Research On The Optimization Of Audit Quality Control Measures Of DW Accounting Firm

In recent years,financial fraud cases of listed companies are common,involving huge amounts,rough means and bad nature,which shocked investors and regulators.Once the focus of public opinion is focused on intermediary agencies,it is inevitable to be accused of being an accomplice of financial fraud.An intermediary that can’t be diligent is neither responsible to the client nor to itself.In the face of fierce business competition,most accounting firms take customer development as the focus of business management and ignore the control of audit quality.However,accounting firms should take audit risk prevention as the foundation of their lives.According to the regular or irregular announcements and statistical data of regulatory agencies in recent years,it has become a "normal" that the accounting firms under the pressure of supervision are publicly condemned,criticized or punished.At the same time,the audit quality of the whole accounting firm industry is generally questioned.The topic of how to strengthen the audit quality control of accounting firms is also highly concerned.From the perspective of accounting firms,we should strive to stand out in the competition.It is the best way to improve the audit risk prevention to the unprecedented work focus by taking audit quality control measures that match the actual situation of their own firms and constantly optimize them.Therefore,based on the basic theory of audit quality control,this paper uses the methods of literature analysis,field investigation and case analysis to analyze the existing audit quality control measures of DW accounting firm,and finds some outstanding problems,including: inadequate control implementation and review,too simple professional standards for implementation,not rigorous project review procedures;talent pool The training of preparation and rank needs to be strengthened,the team is young,the ability of execution is insufficient,the willingness of execution is insufficient,and the salary system is not attractive.In view of the above situation,this paper puts forward the optimization scheme of audit quality control measures suitable for DW accounting firm,including the proposal of setting up a professional committee,strengthening internal supervision and inspection,paying attention to the assessment of partners’ quality control ability,increasing the cost of CPA’s violation of rules,improving the partner mechanism,reforming the salary incentive system,cultivating employees’ professional competence and strengthening the audit The risk awareness of accounting personnel,the optimization of audit process,and the acceleration of the development of audit information technology.It is hoped that the above suggestions will also have reference value for accounting affairs with similar conditions.