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社会主义市场经济既给注册会计师事业发展带来机遇,亦带来更大的执业风险。为了避免或减少执业风险,又能使会计师事务所稳步发展,会计师事务所必须强化执业质量控制。笔者结合工作实践,就加强审计质量控制谈几点体会。会计师事务所对注册会计师执业质量的控制,主要是通过建立并实施质量控制制度来实现。国家颁布的审计准则,可以为我们建立质量控制制度提供指引,但代替不了各事务所的内部质量控制制度。事务所应根据自己的目标、规模、人员素质、
The socialist market economy not only brings opportunities for the development of certified public accountants, but also brings greater practice risk. In order to avoid or reduce practicing risk and enable the accounting firm to develop steadily, the accounting firm must strengthen the practice of quality control. The author combined with the practice of work, to enhance the audit quality control talk about some experience. CPA’s practice of CPA quality control, mainly through the establishment and implementation of quality control system to achieve. The auditing standards promulgated by the state can provide guidance for us to establish a quality control system, but can not replace the internal quality control system of all firms. Firm should be based on their own goals, size, quality of personnel,