A会计师事务所审计质量控制对策研究.pdf

The Research of the Countermeasures to the Audit Quality Control of A accounting firm Abstract In recent years, with adjustment and optimization of its market positioning and outstanding of professional service characteristics, the small accounting firms pay more and more attention to practice audit quality control, this reality makes a number of small accounting firms take the small but competitive and excellent development road. At the same time, the vigorous development of small enterprises also brought wider business market and promising prospects for the development of small firms. Nowadays, small accounting firms has become an important part of audit market and the CPA industry. According to statistics, as of 2012, the number of registered public accounting firms in CICPA is 8067 (not including branches). Among them, most of the firms are small accounting firms, accounting for about 97% of the total number of accounting firms. However, we should also recognize that behind such a strong development momentum problems still remains. Because of subjective ideas of management and profit mentality as well as objective industry trend and regulation environment problems, there are still a considerable number of small accounting firms paying great attention to business development and income increase, so they may neglect and weaken the audit quality control. In addition to that, limited liability is still the mainstream in small accounting firms, and firm managers risk consciousness and responsibility consciousness is also relatively weak, so the small firms are inclined to loosen quality control; at the same time, the rapid increase in the number of small