审计质量是注册会计师职业的生命。审计质量达不到规定要求,也就没有人敢去相信和依赖经过注册会计师审计的财务报表。2008年底,在推行明晰项目对整套国际审计准则予以完善的背景下,国际审计与鉴证准则委员会修改了现行的国际审计质量控制准则,新准则即将适用于2009年12月15日以后的财务报表审计。新准则在写作体例、具体内容等方面出现了一系列变化,必将对我国审计质量控制准则的国际趋同和等效认可工作产生重大影响。 Audit quality is the life of a certified public accountant. Auditing quality fail to meet the requirements, no one dared to believe and rely on the certified public accountants audited financial statements. In late 2008, against the background of implementing a clear project to improve the set of international auditing standards, the International Auditing and Assurance Standards Board revised the current international auditing standards on quality control, which will soon be applied to the audited financial statements after December 15, 2009 . The new standard has a series of changes in the writing style, concrete content and other aspects, which will have a significant impact on the international convergence and equivalent recognition of China’s auditing quality control standards.