近年来,笔者检查了数十家会计师事务所,现结合实际,探讨一下对会计事务所执业质量的检查方法。一、内部质量控制方面(一)确定有无挂名或兼职注册会计师首先,从中国注册会计师网站上查询所检查事务所中的注册会计师名单,掌握第一手材料,核对是否与事务所提供注册会计师名单相符 In recent years, I have examined dozens of accounting firms, are combined with the actual, to explore the quality of accounting firms practice inspection methods. First, the internal quality control aspects (a) to determine whether there are unnamed or part-time certified public accountants First of all, from the Chinese Certified Public Accountants website check the list of certified public accountants in the firm examined first-hand materials to check whether the firm provides a certified public accountant The list matches