Under the conditions of today's market economy，government agencies and enterprises have an increasing demand for the audit industry，and with the increasing number and scale of accounting firms，all sectors of society pay more and more attention to the audit quality of accounting firms. The main factors affecting the audit quality of accounting firms were explored，and an audit quality evaluation system based on analytic hierarchy process and fuzzy comprehensive evaluation method for DH accounting firms was established. The results show that there are major quality problems in the audit execution process and quality control of the firm，which seriously affect the audit quality level and customer satisfaction of DH accounting firms.