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为贯彻实施《会计师(审计)事务所业务检查制度(试行)》(会协字[1996]458号文件,以下简称《检查制度》),从1997年起,每年在全国范围内开展一次对会计师事务所、审计事务所(以下简称事务所)的业务检查工作。现结合各地注册会计师协会与注册审计师协会联合的进展情况,就1997年对事务所开展业务检查工作的有关事项通知如下: 一、检查工作由中国注册会计师协会统一领导,由各地联合后的省级注册会计师协会组织实施。检查工作要列入各级协会的年度工作计划,配备专职人员,按照《检查制度》要求选拔一批注册会计师担任兼职检查员,并对检查工作给予必要的财力、物力支持。
In order to implement the Business Inspection System for Accountants (Auditing) Firm (Trial) (Huikaxi [1996] No. 458, hereinafter referred to as the Inspection System for short), since 1997, a nationwide inspection of accountants Office, auditing firm (hereinafter referred to as the firm) business inspection work. In connection with the progress of the joint association of CPA and CPA, we hereby notify you of the relevant matters concerning the business inspection carried out by the firm in 1997 as follows: 1. The inspection work shall be under the unified leadership of the Chinese Institute of Certified Public Accountants and shall be jointly controlled by the provinces Institute of Certified Public Accountants organization and implementation. The inspection work shall be included in the annual work plan of all levels of associations, be equipped with full-time personnel, select a group of certified public accountants as part-time inspectors in accordance with the requirements of the Inspection System, and give necessary financial, material and financial support to inspection work.