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随着国内资本市场的逐步开放，公众对高质量财务信息的需求越来越大，注册会计师审计对资本市场中所披露信息的增信作用逐渐被重视，也变相提高了注册会计师的执业标准，保证自身良好的职业行为，为财务信息提供合理保证。然而在供给侧，“内资所”虽然在政策引导下规模不断扩大，但是在追求规模化的过程中，过于注重业务量的提升，盲目的选择合并方，忽视对审计质量的把控，导致“内资所”的审计质量普遍较低。尤其是国内几家大型的会计师事务所，由于过于频繁的合并扩张，普遍有分所管理松散、审计质量良莠不齐的问题，甚至在多起影响广泛的财务造假案件中担当了不光彩的角色，严重透支了投资者的信任，而民众的舆论压力为整个行业的平稳发展都带来了不良影响。

因此，本文选择了X会计师事务所中合并历程最复杂，质量问题最突出的深圳分所作为案例研究对象，从全组织、全员和全流程层面对X深圳分所的审计质量控制制度中存在的问题进行分析。文章首先对审计质量控制、审计质量影响因素和分所审计质量三个方面的文献进行了梳理，并引入全面质量管理理论、2020年最新修订的事务所业务质量管理准则以及PDCA管理工具，并对三者对的关系进行了论证；其次，为了使案例的介绍足够客观，本文按照2007版的质量准则要素对该事务所的质量控制活动进行介绍，并对其发展历程进行简单的回顾；最后从全组织管理、全员参与、全流程监控三个层面对X深圳分所审计质量控制制度中存在问题进行分析，并提出了相应的优化措施，其中在全流程层面又按照PDCA质量管理工具的逻辑思路，提出了更加具体的建议。

本文旨在通过对X会计师事务所深圳分所质量问题的分析并提出相应的优化建议，展示全面质量管理理论在事务所审计质量控制体系中的适用性，同时希望为新颁布的质量准则提供一些应用思路。

随着国内资本市场的逐步开放，公众对高质量财务信息的需求越来越大，注册会计师审计对资本市场中所披露信息的增信作用逐渐被重视，也变相提高了注册会计师的执业标准，保证自身良好的职业行为，为财务信息提供合理保证。然而在供给侧，“内资所”虽然在政策引导下规模不断扩大，但是在追求规模化的过程中，过于注重业务量的提升，盲目的选择合并方，忽视对审计质量的把控，导致“内资所”的审计质量普遍较低。尤其是国内几家大型的会计师事务所，由于过于频繁的合并扩张，普遍有分所管理松散、审计质量良莠不齐的问题，甚至在多起影响广泛的财务造假案件中担当了不光彩的角色，严重透支了投资者的信任，而民众的舆论压力为整个行业的平稳发展都带来了不良影响。

因此，本文选择了X会计师事务所中合并历程最复杂，质量问题最突出的深圳分所作为案例研究对象，从全组织、全员和全流程层面对X深圳分所的审计质量控制制度中存在的问题进行分析。文章首先对审计质量控制、审计质量影响因素和分所审计质量三个方面的文献进行了梳理，并引入全面质量管理理论、2020年最新修订的事务所业务质量管理准则以及PDCA管理工具，并对三者对的关系进行了论证；其次，为了使案例的介绍足够客观，本文按照2007版的质量准则要素对该事务所的质量控制活动进行介绍，并对其发展历程进行简单的回顾；最后从全组织管理、全员参与、全流程监控三个层面对X深圳分所审计质量控制制度中存在问题进行分析，并提出了相应的优化措施，其中在全流程层面又按照PDCA质量管理工具的逻辑思路，提出了更加具体的建议。

本文旨在通过对X会计师事务所深圳分所质量问题的分析并提出相应的优化建议，展示全面质量管理理论在事务所审计质量控制体系中的适用性，同时希望为新颁布的质量准则提供一些应用思路。

The demand for high-quality financial data is rising in parallel with the opening of the public capital market. The role of CPA audit in improving the creditworthiness of information disclosed in the capital market is becoming increasingly recognized, and it also helps to enhance CPA practice standards to some degree. This necessitates that certified public accountants maintain a high level of professionalism while offering fair assurance for financial data. However, on the supply side, despite the fact that the "Domestic Capital Institute" is continuously growing under policy's guidance, it places too much emphasis on increasing size and market volume, which leads to a blind selection of merging parties and is short of quality control, leading to the Institute's audit quality being generally poor. In particular, due to the frequent merger and expansion of many major domestic accounting firms, there are issues of loose branch management and uneven audit efficiency, and they have even played an ignominious role in a number of financial fraud cases, severely undermining investor confidence, and public opinion pressure has had negative effects on the industry's stable growth.

As a result, this paper focuses on the X accounting firm's Shenzhen branch, which has the most complicated procedure and pending issues. Then, from the viewpoint of the entire company, the entire staff, and the whole corporation, this paper investigates the quality control status of X Shenzhen branch. To begin, the literature on audit quality control, audit quality influencing factors, and audit quality of branch offices was commentaried in this paper. It then introduces the principle of complete quality management, the most recent updated accounting firm business quality management guidelines for 2020, and PDCA management tools, as well as demonstrating the connection among the three. Second, so as to allow the case introduction objective, this paper describes the firm's quality management practices using elements from the 2007 edition of the quality criteria. Finally, it discusses the quality management issues at the X Shenzhen branch from the three viewpoints described above, and then recommends steps to resolve them. Among them, put forward more focused suggestions at the overall process stage, following the PDCA rationale.

This paper examines and proposes solutions to the quality issues faced by X accounting firm's Shenzhen branch, then demonstrates the applicability of TQM in the audit quality management framework, and finally aims to include some new ideas for the lately promulgated quality criterions.