随着我国市场经济的深入发展,会计师事务所受到越来越多人的关注与重视,但是在会计披露中已审计的会计财务报告仍然出现财务重述,给出的审计意见不恰当等等问题使审计工作收益与风险并存。本文根据国内会计事务所的发展现状,深入分析了会计事务所执业质量风险屡屡发生的影响因素,通过“外部监管,内部控制”的具体方法,提出了完善会计师事务所执业质量控制体系的对策和建议。 With the further development of the market economy in our country, more and more people pay attention and pay more attention to accounting firms, however, there are still financial restatements in the accounting financial reports that have been audited in the accounting disclosure, and the audit opinions given are not appropriate To co-exist the benefits and risks of audit work. Based on the development of accounting firms in our country, this paper analyzes in depth the influencing factors of the quality risk of accounting firm practice. Through the concrete methods of “external regulation and internal control”, this paper puts forward some suggestions to perfect the accounting firm practice quality control system Countermeasures and suggestions.