Research On Audit Quality Control Of Lixin Certified Public Accountants

In recent years,there have been a lot of significant audit failures in Accounting networks and associations,and the authenticity of financial information has been seriously questioned.How to strengthen audit quality control has become a problem that the entire audit industry needs to face and pay attention to.As a comprehensive national firm with great authority and influence in our country,Lixin Certified Public Accountants has been repeatedly punished by the CSRC in recent years.It is urgent to strengthen its audit quality control to improve the audit quality,consolidate and enhance the position of the industry.Taking Lixin Certified Public Accountants as the research object,on the basis of combing and summarizing the connotation,control system,influencing factors and improving countermeasures of audit quality control at home and abroad,this paper expounds the present situation of audit quality control of Lixin,and in view of the problems existing in audit quality control,uses panel data regression model to empirically analyze the audit client sample data of Lixin from 2009 to 2018,obtained the main factors that affect the audit quality of Lixin,it is found that there is a significant positive correlation between audit service fees charged by firms,internal control risk index of listed companies and audit quality,after the transformation of the firm's organizational form into special General Partnership,the audit quality is higher,and the audit client's importance,the audit client's scale and the audit quality are negatively correlated,the proportion of independent directors can not fully represent the governance structure of listed companies.According to the existing problems and audit quality influencing factors,this paper puts forward the improvement of audit quality control from four aspects: the auditor control,audit process control,strengthen the audit subject independence constraints and the branch office management mode.