伴随着国内外审计环境的日趋复杂,以及注册会计师审计质量的严格要求,需要不断完善会计师事务所的质量控制,通过对会计师事务所的质量控制的概述、现状、问题与解决措施来回答当前会计师事务所普遍面临的共性问题。本文针对如何完善会计师事务所的质量控制进行探讨,目的是为了提高会计师事务所审计的专业能力,实现提高会计事务所审计质量的目的。 With the increasingly complicated audit environment both at home and abroad and the strict requirements of audit quality of certified public accountants, it is necessary to constantly improve the quality control of accounting firms. Through the overview, current situation, problems and solutions of quality control of accounting firms, Common problems commonly faced by firms. This article aims at how to improve the quality control of accounting firms. The purpose of this article is to improve the auditing professional ability of accounting firms and to improve the audit quality of accounting firms.