执业质量是事务所的生命线,在当前审计行业快速发展的大环境下会计师事务所出现审计失败的事件时有发生,利益相关者们会计师事务所的审计质量愈加关注。本文在解释审计质量概念的基础上,分析影响事务所审计质量控制方面存在的主要问题,进而提出改善审计质量的对策和建议。 The quality of practice is the lifeblood of the firm. In the current environment of rapid development of the auditing profession, auditing failures often occur in accounting firms, and the auditing quality of the accounting firms of stakeholders has become increasingly concerned. On the basis of explaining the concept of auditing quality, this article analyzes the main problems that affect auditing quality control of auditing firms, and then puts forward countermeasures and suggestions to improve auditing quality.