Industrial, Mechanical and Manufacturing Science – Zheng (Ed.)
© 2015 Taylor & Francis Group, London, ISBN: 978-1-138-02656-8
Study on quality control model of CPA firms under the current situation
Hongguang Xiang
Hunan University of Finance and Economics, Changsha, Hunan, China
ABSTRACT: Nowadays, CPA firms’ accounting and audit quality are challenged by greater diversity and
uncertainty in financial contents of enterprises and institutions, as well as anthropogenic negative energy existing
in actual practices. In order to confront this challenge, a CPA firm should make adjustments in 3 aspects, i.e.,
inherent internal control, internal and external related accounting law and regulation, and integrated management
model. This work discussed CAP f