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近年来,中国注册会计师协会坚持以诚信建设为主绒,以维护社会公众利益为根本宗旨,在行业自律体制建设、提高行业监管水平等方面,做了大量的工作。2004年3月,中注协颁布《会计师事务所执业质量检查制度》建立了行业执业质量检查制度,并确定了以帮助、教育、督促、提高为主要目的,以必要惩戒为补充的检查指导思想。这项制度的建立,标志着包括业务报备制度、谈话提醒制度、诚信档案制度、自律惩戒制度和执业质量检查制度在内的行业自律监管体系的基本形成。
In recent years, the Chinese Institute of Certified Public Accountants has done a great deal of work in adhering to the principle of honesty construction, maintaining the interests of the public as a fundamental purpose, building self-discipline in the industry and raising the level of supervision in the industry. In March 2004, China AICPA promulgated the “Quality Inspection System for Certified Public Accountants Practitioners” to establish a quality inspection system for industry practitioners, and set forth the guiding ideology of inspection which supplemented the necessary disciplines with the main objectives of helping, educating, supervising and promoting as well as improving the system. . The establishment of this system marks the basic formation of the industry self-regulation system including business reporting system, conversation reminder system, integrity file system, self-discipline and disciplinary system and practicing quality inspection system.