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作为会计师事务所保证项目审计质量的重要举措之一,项目质量控制复核强调由独立于审计项目组以外的专业人员对项目组作出的重大判断和编制审计报告时得出的结论进行客观的、不带成见的评价。为提升复核的效果,应当从重视项目质量控制复核的作用、配备足够的人力资源和时间、严格工作底稿要求、对复核人员实行问责等方面做出改进。
As one of the important measures for the audit firm to ensure the audit quality of the project, the project quality control review emphasizes that objective judgments made by professionals other than the audit project team on the project team and the conclusion drawn when preparing the audit report are objective, not Prejudiced comments. In order to enhance the effectiveness of the review, improvement should be made from focusing on the role of project quality control review, adequate human resources and time, stringent working paper requirements, and accountability of review personnel.