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近年来,国内会计师事务所迎来百年难遇的快速发展的机遇期与挑战期。同时,政府监管机构也对我国注册会计师行业的健康发展十分关注。为促进我国资本市场的繁荣发展,会计师事务所等中介机构承担着重大责任,这也对注册会计师的执业质量提出了更高的要求。业务质量控制是保证执业质量的关键,本文将谈对现有业务质量控制准则的看法以及如何改进的政策建议。
In recent years, the domestic accounting firms usher in a century of rapid development opportunities and challenges. At the same time, government regulators are also very concerned about the healthy development of CPA industry in our country. In order to promote the prosperity and development of China’s capital market, accounting agencies and other intermediary agencies bear great responsibility, which also puts forward higher requirements on the CPA’s practice quality. Business quality control is the key to ensuring the quality of practice. This article will discuss the current business quality control guidelines and how to improve the policy recommendations.