Research On Audit Quality Evaluation Method Based On Analytic Hierarchy Process

With the continuous expansion of the scale of assets,the continuous improvement of the securities market mechanism,and the increasingly fierce market competition,audit violations are common,which cause the public to pay attention to audit quality.On the other hand,independent research and establishment of audit quality evaluation methods suitable for the firm itself is the first priority of the CPA industry.HT accounting firm is a strong domestic accounting firm.With the development of the accounting firm,the deficiencies of HT accounting firm in internal audit quality evaluation begin to appear.This paper takes HT accounting firm as an example,analyzes the content and implementation of its audit quality evaluation method by using AHP,finds out the defects in the audit quality evaluation of HT accounting firm from the perspective of the internal management of HT accounting firm,and puts forward the corresponding improvement plan.First of all,combined with the relevant concepts and theoretical basis,the domestic and foreign audit quality and evaluation methods related research results and related literature are combed.Secondly,taking HT accounting firm as an example,according to what I have seen in the practice process,I summarize the defects of the current HT audit quality evaluation method,and then find out the causes of these defects.Next,from the perspective of the internal management of HT firm,according to the relevant guiding ideology and criteria,build a complete set of audit quality evaluation indicators,use the questionnaire method to select key evaluation indicators from the complete set of indicators,and then combine the results of the questionnaire to make an important ranking of the selected evaluation indicators,including "audit project comprehensive management","audit team" Five first level indicators such as"member quality","13 second level indicators such as" communication with customers "and 19 third level indicators such as" Sufficiency of audit evidence ".Next,we use Yaahp software to weight the key indicators and improve the corresponding evaluation criteria.Finally,a series of corresponding implementation guaranteemeasures are put forward,including strengthening the importance of business quality control,establishing the internal control system related to audit quality evaluation,improving the implementation mechanism and result release process of audit quality evaluation,and improving the follow-up accountability system of audit quality evaluation.