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目前,中注协公布了2005年行业执业质量检查的结果。中注协社会公开谴责和行业通报批评103家事务所和138名注册会计师,建议有关部门撤销73家不符合设立条件的事务所。这次历史上规模最大的执业质量检查历时4个多月,各级注协共组织了1000余人,将1400多家新所和小所列为重点检查对象,检查数量比2004年增加77%,占年初事务所总数的26.1%。此次检查共抽查业务报告13823份,其中审计报告7682份,验资报告6141份。检查结果显示,约有八分之一的会计师事务所存在较为严重的执业质量问题。其中,绝大部分是业务规模较小、成立时间较短的事务所。对检查中发现的问题,中注协表示将认真总结,继续坚持行业的诚信建设,加强职业道德教育和专业教育,加快完善执业准则, 深入开展专业培训工作,加强对事务所执业工作的技术指导,并继续完善执业质量检查制度。通过帮助、教育、指导和严厉的行业惩戒,净化执业市场,促进行业执业质量不断提高。
Currently, China AICPA released the results of the 2005 industry practice quality inspection. CCA public outcry and industry briefing criticized 103 firms and 138 certified public accountants, recommended that the relevant departments to withdraw 73 does not meet the conditions of the establishment of the firm. The history of the largest practitioners quality inspection lasted more than 4 months, AICs at all levels organized a total of more than 1,000 people, more than 1,400 new homes and small as a key inspection object, the number of inspections than in 2004 increased by 77% Accounting for 26.1% of the total number of firms at the beginning of the year. The inspection checks a total of 13823 business reports, of which 7682 audit reports, capital verification reports 6141 copies. Inspection results show that about one-eighth of accounting firms have a more serious problem of practicing quality. Among them, the vast majority of small businesses, the establishment of a shorter time office. The problems found in the inspection, the AICPA said it will seriously summarize, and continue to adhere to the integrity of the industry, strengthen professional ethics education and professional education, accelerate the improvement of practice guidelines, in-depth professional training and strengthen the practice of the firm’s technical guidance , And continue to improve the practice of quality inspection system. By helping, educating, guiding and disciplining the industry, the practice market is purged and the quality of practicing in the industry is continuously enhanced.