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在各地方注协和有关事务所的大力支持和积极配合下,中注协2013年证券期货资格会计师事务所(以下简称证券所)执业质量现场检查工作已于近日顺利结束。本次检查,中注协派出8个检查组共103名检查人员,历时1个多月,辗转19个省市,对8家证券所及其21家分所的执业质量进行全面、系统的检查。检查期间,各检查组贯彻落实系统风险检查理念和方法,坚持质量控制体系检查与业务项目检查并重原则。质量控制体系检查方面,在全面了解事务所整体层面和业务执行层面质量控制情况的基础上,将事务所的合伙人机制、总分所一体化管理、业务执行等方面的制度设计及运行情况作为检查工作重点。业务项目检查方面,重点选取了证券所为上市公司、金融保险机构、国有大型企业等涉及公众利益客户出具的审计报告,尤其关注审计收费较低的上市公司
With the vigorous support and active cooperation of the local Note Association and the relevant agencies, the on-site inspection of the practice of the securities and futures qualification certified public accountants in 2013 (hereinafter referred to as the Stock Exchange) has been successfully concluded in recent days. This inspection, the Note Association sent eight inspection teams a total of 103 inspectors, which lasted more than 1 month, removed 19 provinces and cities, the 8 securities firms and 21 branches of the quality of their conduct a comprehensive and systematic inspection . During the inspection, all inspection teams carried out the concept and method of systematic risk inspection, insisted on the principle of both quality control system inspection and business project inspection. On quality inspection system, based on a comprehensive understanding of the firm’s overall quality control and quality control at the business execution level, the institutional design and operation of the firm’s partner mechanism, integrated management of branch offices, and business execution were taken as Check the focus of work. In terms of business project inspection, the auditor’s report issued by the securities firm for listed companies, financial and insurance institutions, large state-owned enterprises and other public-interest clients was selected, with a particular focus on listed companies with lower audit fees