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美国公共会计师职业已开创一百多年,历经坎坷,今天已发展成为一个受人敬重和信赖的职业,其中,同业评鉴可谓美国会计职业界奋起自律的重大步骤,它对会计职业界维护其自身形象和保证执业素质产生了深远影响。同业评鉴(Peer review),又叫同业检查、同业互查,是美国注册公共会计师协会颁发的一项要求会员事务所强制性执行的质量控制计划,基本内容为:甲事务所约请乙事务所或由同业评鉴委员会指派审查小组对甲事务所按照规定的标准进行检查、评价。评鉴结果报送美国注册公共会计师协会注册公共会计师事务所服务处,服务处根据评鉴结果,对被评鉴的事务所提出认可与否的意见和改进措施建议,倘若事务所拒不接受服务处的改进措施建议,服务处有权行使下列六项制裁措施:①提高职业教育要求;②进行特别同业评鉴;③劝告、批评、谴责;④罚款;⑤吊销会员资格;⑥清除。
The public accounting profession in the United States has been established for more than a hundred years and has experienced a lot of ups and downs. Today, it has developed into a respectable and trustworthy occupation. Among them, peer assessment is a major step toward the self-discipline of the accounting profession in the United States. Own image and to ensure the quality of practice has had a profound impact. Peer review (Peer review), also known as peer review, peer review, is a registered public accountants Association of the United States issued a mandatory mandatory implementation of the member firm quality control plan, the basic content is: A firm B firm invited Or, the review panel appointed by the peer review committee shall examine and evaluate the office according to the prescribed standards. Evaluation results submitted to the American Institute of Certified Public Accountants registered public accounting firm services, service offices based on the assessment results, the assessment of the firm to be approved or not views and suggestions for improvement measures, if the firm refused to accept the service Improvement measures proposed at the Service Department has the right to exercise the following six sanctions measures: ① improve vocational education requirements; ② special peer assessment; ③ advice, criticism, condemnation; ④ fine; ⑤ revocation of membership;