Audit Quality Control Based On Objective And Key Results Method

Behind the shocking numbers involved in the audit failure cases,the audit market is in a growing state of chaos.With the rapid development of information technology,regulatory standards and regulatory means are constantly upgraded,and the emergence of audit failure projects is gradually accelerated,and the causes of audit failure have also attracted attention from all sides.In recent years,the competition in the audit industry has intensified,and low fees and whitewash have become a vicious competition means for some accounting firms to develop and maintain customers,and gradually evolved into a bad atmosphere that pays too much attention to gross profit and business quantity.The problem of low audit quality derived therefrom can not be underestimated.The low audit quality preserves the short-term interests of accounting firms to some extent,but in the long term will seriously damage the long-term interests of accounting firms,which is not only the reputation of the audit industry,but also the neglect of the public interest.Therefore,the control of the audit quality is urgent.Audit quality is to ensure the accounting firm in the fierce competition in the audit market core competitiveness,the audit quality of intuitive performance for audit failure,this means that the life of accounting firms into the countdow.Therefore,accounting firms should follow the requirements of the auditing standards,strictly implement the implementation of the audit quality control,focusing on improving their audit quality,strengthen the audit risk prevention consciousness,reduce the frequency of audit failure.This paper uses literature research method and case analysis method to conduct related research on the optimization of audit quality control of Accounting firm Z based on OKR.Firstly,the comprehensive Qmanagement theory,management by objective theory and OKR theory,which provides theoretical support for the article.Secondly,the concept of audit failure and audit quality control is defined,and the relationship between audit failure and audit quality control is discussed.Moreover,Z accounting firm introduced the audit failure cases of S Company to review the case subject and the case situation.Then,according to the current situation of audit quality control of Z Accounting firm,the relevant information of its audit quality control system——organization control,system control and information feedback control is analyzed.In addition,starting with the details of organizational control,system control and information feedback control system,the problems in the audit quality control of Z and the reasons of the problems are discussed.Finally,the use of OKR management ideas to optimize the audit quality control and form scheme,the comprehensive consideration of OKR optimization design principles and management process,the optimization of Z certified public accountants audit quality control system,from the two aspects to ensure the implementation of the platform guaranteed,enrich the case study and the theory of audit quality control data,innovation the research direction of OKR and application field,to provide a accounting firm can try to explore a new path to optimize the audit quality control.