摘要:审计是一项技术性、政策性、综合性很强的实践活动。审计的产生是为了满足社会的需求，随着审计实践活动的不断开展，在整个经济社会中，审计的作用日渐显著。人们对审计的认识水平和认可程度不断增加，经济社会对审计的需求也越来越大。审计是为满足社会的需求而产生的，它的必要性和重要性一直受到人们的认同和关注。
审计质量是审计工作的生命线，审计人员要有坚持服务大众的观念，不断提高审计工作质量。加强审计质量控制是审计工作管理的核心，是实现审计工作法制化、科学化的重要的任务。
本文以会计师事务所审计质量为基础，结合案例企业常熟新联会计师事务所，对事务所的审计质量体系进行研究。运用文献综述法，SWOT分析法，比较研究法进行分析，讨论影响审计质量体系的因素，并提出如：自主选择业务范围；保持良好声誉；事务所内部控制不断加强；事务所规模做大做强；事务所组织形式的转变等等建议。通过这些措施的实施，能有效的提高事务所的审计质量。
关键词 会计师事务所；审计；质量体系
Abstract:Audit is a practice activity enquiring policy, technical and comprehensive. With the development of audit practice, audit is becoming gradually important in the whole economic society. The understanding level of audit and recognition degree of the public is improving. The economic society’s demand for audit is also gradually expanding. Audit is designed to meet the needs of society, the necessity and importance of it has always got people’s recognition and attention.
Audit quality is the lifeline of audit work, the auditor should insist to the idea of serving the public, improving the quality of audit work constantly. Strengthen audit quality control is the core of audit management work, it’s an important task to realize the legalization and scientific of audit work.
The paper is based on the consideration of the certified public accountants audit quality, combining with the case of Changshu Xinlian Accounting Firm, studying on audit quality system. Using the method of literature review, the SWOT analysis method and comparative research, the paper discusses the factors that affect audit quality system, and putting forward ideas such as: choose scope of business independently; keep a good reputation; continue to strengthen internal control of CPA; bigger and stronger firm size; change the organization form of the CPA and so on. Through the implementation of these measures can effectively improve the firm’s audit quality.
Keywords Certified Public Accountants The Audit The Quality System
