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会计师事务所同业复查是指一家会计师事务所接受注册会计师协会设立的审查小组或聘请一家合格的会计师事务所对自己的业务质量进行的定期审计、检查和评价。同业复查的作用在于不断提高会计师事务所的执业质量,降低审计风险,维护行业声誉,更好地发挥经济监督职能,为社会经济发展服务。然而同业复查目前在我国还未开展,为推动这项工作的尽快开展,本文浅谈一下同业复查的内容、方法与双方的责任。
Accounting firm peer reviews refers to an accounting firm to accept the establishment of a panel of certified public accountants Association review team or hire a qualified accounting firm to conduct regular business activities of their own quality audit, inspection and evaluation. The role of peer review is to constantly improve the quality of CPA practice, reduce audit risk, maintain the reputation of the industry, give better play to the economic oversight functions and serve the social and economic development. However, the review of the industry is not yet carried out in our country at present. In order to promote this work as soon as possible, this article briefly discusses the contents, methods and responsibilities of both parties.