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1978年改革开放政策的施行和1992年我国开始由计划经济转变为市场经济体制，我国审计行业开始得到了快速的发展，为了规范会计师事务所和注册会计师的执业行为，提高审计质量，由中注协拟定并报财政部审核并发布相关审计质量管理准则。1996年财政部发布了第一部准则即《中国注册会计师质量控制基本准则》，此后将近20年的时间，中注协对准则有进行过4次修订，最近一次时间为2020年。质量管理准则的拟定和不断修订，是为了在执业中对事务所和注册会计师给予指导并约束行为，最终目的是为了保障审计质量，但是诸如康美药业、新绿股份、獐子岛等审计失败案件时常发生，每年证监会都有对相关事务所和注册会计师违法违规进行处罚，审计质量的提高亟待解决。

本文选择了中国证监会发布的2021年证监稽查二十大典型案例之一，正中珠江审计康美药业，以具体财务报表审计过程中的事务所的审计质量管理为研究对象，分析事务所在具体财务报表审计中质量管理存在的问题，针对其存在的问题提出改善建议，以期为相同规模事务所在提高审计质量管理方面提供参考。基于阅读大量文献和相关其它资料的基础上，从六个部分撰写完成本文。第一部分先从研究背景和研究意义出发，接着对审计质量、审计质量管理、审计质量影响因素的国内外文献进行了梳理，最后介绍了研究方法和研究内容。第二部分界定了审计质量和审计质量管理的概念和撰写本文的理论基础。第三部分对正中珠江和康美药业基本情况及证监会对相关单位和责任人员的处罚进行了介绍，并对案例进行了回顾。第四部分运用重要的质量管理理论PDCA循环理论将事务所财务报表审计业务流程划分为计划、执行、检查、处置四个阶段，并运用财政部发布的第5101号、第5102号、第1121号等审计质量管理准则来分析每个阶段正中珠江审计康美药业财务报表过程中存在的问题。第五部分针对其存在的问题按照PDCA循环理论的四个阶段，对正中珠江事务所的审计质量管理提出改善建议。第六部分介绍了本文的研究结论和不足。

With the implementation of reform and opening up policy in 1978 and the transformation from planned economy to market economy in 1992, China's audit industry began to get rapid development. In order to standardize the professional behavior of accounting firms and certified public accountants and improve the audit quality, China Annotations Association formulated and submitted to the Ministry of Finance for review and issued relevant audit quality management standards. In 1996, the Ministry of Finance issued the first set of standards, namely the Basic Standards for Quality Control of Certified Public Accountants in China. In nearly 20 years since then, CICPA has revised the standards four times, the latest time being 2020. The formulation and constant revision of the quality management standards are intended to guide and restrain the behavior of firms and certified public accountants in their practice, and the ultimate purpose is to guarantee the audit quality. However, failed audit cases such as Kangmei Pharmaceutical, Xinlv Stock, Zhangzidao, etc. happen frequently. Every year, the CSRC has punished relevant firms and certified public accountants for violating laws and regulations. The improvement of audit quality needs to be addressed urgently.

This paper selects one of the top 20 typical cases of securities regulatory inspection in 2021 issued by China Securities Regulatory Commission (CSRC), which is right in the middle of Pearl River Audit Kangmei Pharmaceutical Company. Taking the audit quality management of firms in the audit process of specific financial statements as the research object, this paper analyzes the problems existing in the audit quality management of firms in the audit process of specific financial statements, and proposes suggestions for improvement. In order to provide reference for the same scale of firms to improve the audit quality management. On the basis of reading a lot of literature and other relevant materials, this paper is completed from six parts. The first part starts from the research background and significance, and then reviews the domestic and foreign literatures on audit quality, audit quality management and influencing factors of audit quality, and finally introduces the research methods and contents. The second part defines the concept of audit quality and audit quality management and the theoretical basis of this paper. The third part introduces the basic situation of Zhengzhong Zhujiang and Kangmei Pharmaceutical and the punishment of relevant units and responsible personnel by CSRC, and reviews the case. The fourth part uses PDCA cycle theory, an important quality management theory, to divide the audit process of financial statements into four stages: P planning, D execution, C inspection and A summary. And the use of the Ministry of Finance issued No. 5101, No. 5102, No. 1121 and other audit quality management standards to analyze each stage of the Pearl River audit Kangmei Pharmaceutical financial statements in the process of existing problems. In the fifth part, according to the four stages of PDCA cycle theory, the audit quality management of Zhongzheng Zhujiang Firm is improved. The sixth part introduces the research conclusions and shortcomings of this paper.