Research On Audit Quality Control Of A Accounting Firm

With the rapid development of China's economy,the users of domestic financial statements rely more on the audit reports issued by the Accounting networks and associations,and the third party audit plays an increasingly important role in the country's economic development.As well as segmentation of the domestic market,the Accounting networks and associations also actively participates in the international market competition and achieves a good performance.However,the rapid growth of the Accounting networks and associations,audit quality control also exposed a lot of problems.In recent years,Accounting networks and associations a has served as a model for the Accounting networks and associations to become bigger and stronger,with the strong promotion and help of the relevant policies promulgated by the government,through four mergers to achieve a rapid expansion of the scale of operations,operating revenue continued to grow in the fierce competition in the industry among the best.Along with this impressive growth has come penalties from regulators and the Certified Public Accountant.This shows that Accounting networks and associations audit quality control issues can not be ignored,there is still much room for improvement in its internal construction.First of all,on the basis of the domestic and international research on the influence factors of the audit quality control and the construction of the audit quality control system of the Accounting networks and associations,drawing on the related theories of quality control,this paper starts from the process control angle,according to the time node,the control process is divided into three stages: control in advance,control in the event and control after the event.Secondly,using the gray theory and network analysis(G-ANP)evaluation method to design audit quality control evaluation index system,a Accounting networks and associations audit quality control problem modeling analysis.By comparing and analyzing the output of practice centers and 40 branches,this paper concludes that there are many audit quality control problems in Accounting networks and associations a,such as the difficulty of risk assessment in advance,the low level of control in branch offices,the privatization of audit business,the difficulty of keeping the independence of project review,and the non-implementation of post-supervision.Then,the causes and influencing factors of the audit quality control problems are discussed from three aspects: before,during and after the audit.Finally,in view of a Accounting networks and associations audit quality control appears the question,proposes the pertinence countermeasure and the suggestion.The research in this paper is of great significance to improve the quality of Accounting networks and associations a audit project,and to win more space and more buffer time for the healthy development of Accounting networks and associations.