Dissertation > Economic > Economic planning and management > Accounting > Accounting Organization and system

Study on quality control of business accounting firm to RH accounting firm as an example

Author CuiYuJiao
Tutor QiZuoDong
School Capital University of Economics
Course Business Administration
Keywords accounting firms quality control system quality control inspection and evaluation
CLC F233
Type Master's thesis
Year 2014
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In recent years, the financial fraud cases in capital market have beenpersisting. As a result, regulators are increasing its supervision force topublic accounting firms and taking more and more severe disciplinary measuresto CPAs. On one hand, regulators should lead the accounting firms to focuson improving internal governance mechanism and quality control system' dissertation">quality control system, so asto achieve scientific regulation system in convergence with global system stepby step. On the other hand, The public accounting firms ought to improve auditpractice quality and enhance audit risk prevention awareness. As RH accountingfirm has been newly consolidated, RH should make full use of the advantageof largeness to produce synergy effects, make effective integration andformulate strict quality control strategy, in order to be transformed toquality-oriented brand mode from scale-oriented extensive development style.With the help of the consolidation of RH, and by use of combination ofinterviewing and observing methods,(quality control)operation flow analyzingmethod in accordance with historical data, keyword search method and casestudy method, etc. This article intends to combine theory with practice study,and conducts a study of quality control in public accounting firms. The articlealso suggests the foundation and preservation of audit quality control is asystematic project that involves accounting firms’govenance, organizationalculture, confirmation of institutional duty, audit project management,quality control evaluation system, etc. Combining study of the CPAs industrystatus, The essay analyzes the problems of RH quality control process, so asto implement system analysis for related quality control problems.For general promotion, The article presents the solutions of qualitycontrol problems of public accounting firms, including founding the qualitycontrol system to prevent systematic risks, analyzing each key segment andsetting up quality inspection and evaluation system, making integration ofheadquarter and branches, in combination with solutions presented within RHmanagement system. These solutions are able to further enhance the qualitycontrol level of accounting firm, and can supply local accounting firms andregulators with effective and complete quality control evaluation system asa reference. They are of positive significance to promote continuous andhealthy development of CPAs industry.

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