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Optimizing Audit Quality Management in Small and Medium-Sized Accounting Firms

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  • Guifan Rong

    (Guangzhou Institute of Technology)

Abstract

Small and medium-sized accounting firms (SMPs) face mounting expectations to demonstrate reliable audit quality while operating under tight resource and pricing constraints. This paper proposes a qualitative framework for optimizing audit quality control—reframed as audit quality management—tailored to the scale, risk profile, and governance realities of SMPs. Drawing on professional standards, supervisory guidance, and practice-informed insights, the study diagnoses recurrent weaknesses in tone at the top, risk assessment, methodology discipline, independence monitoring, documentation, technology adoption, and monitoring-and-remediation. It then outlines an integrated, proportionate system built on leadership accountability, risk-based design, capability development, data governance, and learning-oriented oversight. The core contribution is a practical blueprint that helps SMPs move from checklist-heavy compliance to outcomes-focused quality management, strengthening public-interest protection while preserving commercial viability.

Suggested Citation

  • Guifan Rong, 2026. "Optimizing Audit Quality Management in Small and Medium-Sized Accounting Firms," Advances in Economics, Business and Management Research,, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-672-2_2
    DOI: 10.2991/978-94-6239-672-2_2
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