Research on Audit Quality Management System of Accounting Firms: The case of the Yabaite Audit Failure

In recent years, the frequent financial fraud and audit failures in capital market show that work China has not been as expected by public, which only brings serious consequences to social economic development, but also reduces public's trust CPA industry. The quality directly affects professional service effect of certified public accountants, is foundation their survival. view comprehensiveness systematicness management, this paper takes Zhonghua Accounting Firm research object, combining with case failure Yabaite company, analyzes current situation problems management firm, puts forward corresponding optimization suggestions safeguard measures, order provide improvement ideas for construction system, bring some reference same