在会计师事务所质量控制中,制度虽然是必须的,但由于事务所特殊的行业特点和组织结构,人成了质量控制成功与否的基础和关键要素。目前事务所的全面质量控制体系基本上是建立在“以质量规程为指导,以工作底稿为载体,以三级复核的组织架构为基础”的偏硬性的质量控制流程和以“专 In the accounting firm quality control, although the system is a must, but due to the special characteristics of the firm’s industry and organizational structure, people become the basis for the success of quality control and key elements. At present, the overall quality control system of the firm is basically based on the “quality control process as the guideline to the working paper as the carrier, based on the three-tier review of the organizational structure,” the more rigid quality control processes and "