在资本市场的发展进程中，作为资本市场的“看门人”，注册会计师的独立 身份以及对提高财务信息质量所发挥的独特作用，已得到利益攸关方的广泛认 同。然而，随着我国资本市场的蓬勃发展，上市公司或 IPO 企业财务造假、会计 师审计失败的案例层出不穷，令整个注册会计师行业蒙羞，诚信度严重受损，备 受投资者质疑。 作为业内专业人士，我们该如何重拾投资者对注册会计师的信心？又该如何 有效应对行政处罚与集体诉讼两大审计风险？本文认为，关键在于会计师事务所 要回归中介机构的本质，秉承“独立、客观、公正”原则，将审计质量作为审计 工作的根本，以终为始，严控执业风险，竭力降低资本市场中财务信息的不对称 性。会计师事务所应如何控制审计质量？这是本文研究的主要内容。本文以瑞华 为案例，坚持理论联系实际的研究原则，遵循提出问题、分析问题、解决问题的 科学研究方法，探求会计师事务所审计质量的控制与改进。首先，全面描述在“两 年两单”背景下瑞华审计质量控制的现状；在此基础上，深入剖析和挖掘瑞华在 审计质量控制方面存在的主要问题及原因；最后，针对主要问题，从审计质量组 织控制、控制制度、过程控制及关键要素控制四个方面提出审计质量控制的改进 方案及实施保障措施。 经过研究，本文得出结论：会计师事务所应因势利导，顺应环境变化，积极 调整经营战略，心无旁骛，苦练内功；不要片面追求规模化，要致力于专业化、 制度化、精细化及信息化的内部管理；培育以质量为导向的合伙文化；完善内部 治理机制，确保合伙人责权利对等，力推责任终身制与部门“连坐制”；加强质 控一体化垂直管理，全面修订质控制度，做到切实可行，坚持奖惩分明，保障制 度落实到位；推行质量过程控制、狠抓关键控制点，最终形成质控合力，将会计 师事务所的整体审计质量提高到一个新台阶。本文根据全面质量管理理论对瑞华 审计质量控制的改进研究，不但能有效提高瑞华的执业质量，而且能为注册会计 师行业的持续健康发展起到借鉴作用。 关键词：注册会计师行业；审计质量；审计质量控制；改进II RESEARCH ON AUDIT QUALITY CONTROL IMPROVEMENT OF RUIHUACHINA CERTIFIED PUBLICACCOUNTANTS Abstract In the process of the development of the capital market, as the “gatekeeper” of the capital market, the independent role of the CPA and the unique role in improving the quality of financial information have been widely recognized by stakeholders. However, with the vigorous development of China's capital market, the financial fraud of listed companies or IPO companies and the failure of accountant audits have emerged in an endless stream, which has humiliated the entire CPA industry and seriously damaged the credibility, which has been questioned by investors. As an professional in this industry, how do we regain investors’ confidence in CPAsHow to effectively deal with the two major audit risks of administrative punishment and class actionThis paper believes that the key lies in the fact that accounting firms should return to the essence of intermediaries, adhering to the principle of “independence, objectivity and fairness”, taking audit quality as the foundation of audit work, starting from the end, strictly controlling the risk of practicing, and striving to reduce financial information asymmetry in the capital market. How should an accounting firm control the quality of auditingThis is the main content of this paper. In the case of Ruihua, this paper adheres to the research principle of theory and practice, and follows the scientific research methods of asking problems, analyzing problems and solving problems, and exploring the control and improvement of auditing quality of accounting firms. First of all, comprehensively describe the status quo of Ruihua audit quality control under the background of “two years and two orders”; on this basis, deeply analyze and explore the main problems and reasons of Ruihua in audit quality control; finally, according to the main problems above, the improvement plan of audit quality control and implementation safeguard measures are proposed from the four aspects of audit quality organization control, control system, process control and key element control.III After research, this paper draws the conclusion that accounting firms should take advantage of the situation, adapt to environmental changes, actively adjust their business strategies, have no distraction, and hard work; do not unilaterally pursue scale, devote ourselves to the internal management of specialization, institutionalization, refinement and informatization; fostering a quality-oriented partnership culture; improving internal governance mechanisms to ensure the equal rights of partners and responsibilities, pushing the tenure system of responsibility and the department's “sitting system”; strengthening quality control integration vertical management, comprehensive revision of quality control, to be practical, adhere to clear rewards and punishments, ensure the implementation of the guarantee system; implement quality process control, focus on key control points, and finally form a quality control force, improve the overall audit quality of accounting firms to a new level. According to the comprehensive quality management theory, this paper can improve the quality control of Ruihua audit, which can not only effectively improve the quality of Ruihua's practice, but also serve as a reference for the sustainable and healthy development of the CPA profession. Key words: CPA Profession ； Audit Quality ； Audit Quality Control ； ImprovementIV 目 录 中文摘要......................................................................................................I ABSTRACT....................................................................................................II 第一章 绪论............................................................................................. 1 1.1 研究背景及意义.................................................................................................1 1.1.1 研究背景.....................................................................................................1 1.1.2 研究意义.....................................................................................................2 1.2 研究思路及内容.................................................................................................3 1.2.1 研究思路.....................................................................................................3 1.2.2 研究内容.....................................................................................................3 1.3. 研究方法与技术路线图...................................................................................4 1.3.1 研究方法.....................................................................................................4 1.3.2 研究技术路线图.........................................................................................4 第二章 审计质量控制相关理论综述.....................................................6 2.1 审计质量控制相关概念.....................................................................................6 2.1.1 审计质量的概念.........................................................................................6 2.1.2 审计质量控制的概念.................................................................................7 2.2 审计质量控制理论基础.....................................................................................9 2.2.1 全面质量管理理论.....................................................................................9 2.2.2 信息不对称理论.........................................................................................9 2.3 审计质量控制的相关规范...............................................................................10 第三章 瑞华审计质量控制现状...........................................................11 3.1 基本概况...........................................................................................................11 3.2 瑞华审计质量控制现状...................................................................................12V 3.2.1 对业务质量领导责任的承担现状...........................................................12 3.2.2 对客户和业务的承接和保持状况...........................................................14 3.2.3 审计业务流程控制和执行现状........................