Research On The Construction And Application Of The Audit Quality Evaluation System Of The Project Of Accounting Firm A

Audit quality management is the foundation to ensure the sustainable development of accounting firms.In recent years,the audit quality of accounting firm A has been worrying,and there have been problems such as frequent resignation of auditors,suspension of audit projects midway,and rework of audit reports.It reflects the current situation of the poor audit quality of accounting firm A.How to optimize and improve the audit quality of accounting firm A and ensure the long-term and stable development of accounting firm A is the starting point of this study.This paper first summarizes the relevant literature on audit quality research at home and abroad,and makes comments;then,combined with the research background,the focus of this paper is positioned as the research on audit quality of small and medium-sized accounting firms.Then,the paper elaborates on audit quality.It also introduces the 5M1E analysis method,and lays a solid foundation for the selection of the indicators of the audit quality evaluation system of the project and the implementation of the audit quality evaluation system of the guarantee firm;The current status of its audit quality is briefly introduced,and the problems and deficiencies of its existing audit quality control are pointed out through analysis,and the reasons are analyzed;thirdly,the article introduces the 5M1E analysis method to build a project audit quality suitable for A accounting firm The evaluation system was adopted,and two typical projects were selected in the accounting firm A and applied in the evaluation system.The results of the project audit quality were obtained through calculation,and the results of the project scores were analyzed to prove the practicability of the quality evaluation system.This paper draws the following main conclusions:(1)Through the analysis of the actual situation of accounting firm A,it is believed that the reasons for the poor audit quality of accounting firm A are:unreasonable quality control methods for auditing projects,management does not pay attention to auditors,and The assessment mechanism for auditors is not targeted,and the assessment standards are set without expert guidance.(2)The project audit quality of an accounting firm can be controlled by constructing a complete evaluation system for the quality of project audits.Based on the standards,this paper determines the hierarchical model of the audit quality evaluation system of Accounting Firm A and constructs a project audit quality evaluation system that conforms to the actual audit quality evaluation system of Accounting Firm A.(3)The project audit quality evaluation system established according to the actual situation of Accounting Firm A is applied to specific audit projects,and the practicability of the project audit quality evaluation system is verified according to whether the scoring results are consistent with the actual situation reflected in the project.The audit quality evaluation system of the project has the characteristics of comprehensiveness,objectivity,pertinence and rationality..