H会计师务所的审计质量控制研究-工商管理专业毕业论文.docxVIP

Tile：H Tile：H Certified Pubfic Accountants Audit Quality Control Research Professional Fields：Master of Professional Accounting Applicant：Wu Zhongyu Supervisor：Yao Wangxin ABSTRACT Along谢th the society’S growing speed，Chinas audit related industries are also accelerating growth．Wi血the continuous development of the audit industry．a series of problems have also been produced．In recent years，the audit industry widespread awareness is weak,professional ethics is not high and the finn’S management is not strict and the problem of the existence of the vicious competition in the industry,industry supervision not preventive CPA’S own risk．These problems are a dkeet result of many CPA。S only focus on a number of economic benefits and business and auditors for audit quality control degree of attention is not enough,the firm’S management also did not establish a sufficient risk prevention awareness and social responsibility seuse．卟e author mainly hope that，through the practice and theory ofthe combination ofthe way to obtain information that is relevant to audit quality control，after careful study of the H audit quality control system and its implementation，to the existing problems of deep discussion,and then from the firm’S business level audit quality control，audit personnel quality control and accounting fmn external environmental managemem of and the were improved，SO鹊to improve the quality of firm’S audit work． This paper is divided into six parts．The first part is the introduction，the significance of research on this subjeet political background of the times and reality are introduced，and describes the research ideas and research methods，as well as at home and abroad in recent years to relevant research on this topic a他reviewed in this paper．111e second part focuses on the basic theory of audit quality control of accounting firms，which lays a solid theoretical foundation for the study of the subject．11le third part is the accounting firm of H makes all introduction to th