Research On Auditing Quality Control Of L Accounting Firm

Auditing was originally an "economic police" to ensure the smooth operation of the market economy,but nowadays audit failures are frequent and the quality control problems of accounting firms are becoming more and more serious,which makes the status and role of auditing more and more questioned.Based on this,this article aims to enrich the existing theoretical research and at the same time provide suggestions for solving the firm's quality control problems,with a view to contributing to the improvement of audit quality and audit credibility.The research content of this article is as follows: First,introduce the background and significance of the topic selection,review and summarize the domestic and foreign research results with audit quality as the core and the definition of related concepts with quality control as the core,and also use the relevant theoretical basis and Institutional background to support the case study in this article;secondly,background introduction to selected cases,and case analysis method is used to discuss the quality control problems of L firm reflected in the negligence of auditors;further,the above quality control issues Identify the cause of the problem from the two levels of organization management and business management of L firm quality control,including the background of the systemtransformation,recruitment and compensation mechanism,cultural-oriented organization-level reasons,and the business-level reasons from undertaking to review;finally,according to the above Demonstrate quality control deficiencies and provide optimization suggestions,including establishing a reasonable human resource system,a corporate culture with quality as the core and a review and spot check system,and improving the audit business management system,strengthening the control audit implementation process and improving the quality control review system.The characteristics of this article are: First,the research object is representative.From the 26 audit failure cases disclosed in 2012-2018,L firm has been punished 6 times,the proportion of which is as high as23.08%.It can be seen that L firm has obvious quality control The problem;second,the research content is clear,and the quality control of the accounting firm is divided into two levels: organizational management and business management;third,the optimization recommendations are targeted,systematic and universal,not only for the quality control issues To solve the suggestion,the undertaking scoring system and the supervising scoring system also form a corresponding system,and propose different review methods for firms of different sizes for reference.