摘要
如何有效实施会计师事务所质量控制以确保服务质量一直是国际性难题。我国在注册会计师制度恢复重建40年里为解决该难题作出了不懈努力,质量控制制度建设经历了初创探索阶段、全面导向质量控制阶段(1997年版质量控制准则)、责任导向质量控制阶段(2007年版质量控制准则)、要求导向质量控制阶段(2012年版质量控制准则)到现今的风险导向质量管理阶段(2020年版质量管理准则),实现了从无到有、从有到优的跨越式发展。本文沿着质量控制准则制度变迁的背景、要点及影响的设计思路,回顾我国会计师事务所质量控制40年制度变迁历程,总结发展规律和宝贵经验,展望未来需努力做好的五方面工作,以期推动落实质量管理准则,提升质量管理效果。
How to effectively implement the quality control of audit firms to ensure the quality of service has always been an international problem.In the 40 years since the restoration of the CPA system,China has made unremitting efforts to solve this problem,and the quality control institutional construction has gone through the initial exploration stage,the comprehensively oriented quality control stage(1997 version of the quality control standards),the responsibility-oriented quality control stage(2007 version of the quality control standards),the requirements-oriented quality control stage(2012 version of the quality control standards)to the current risk-oriented quality management stage(2020 version of the quality management standards),It has achieved the leapfrog development from scratch and from existence to excellence.This paper reviews the 40-year institutional change process of quality control of audit firms in China along the background,main points and impact of institutional change of quality control standards,summarizes the development laws and valuable experience,and looks forward to the five aspects of work that need to be done in the future,in order to promote the implementation of quality management standards and improve the effectiveness of quality management.
出处
《会计研究》
CSSCI
北大核心
2021年第12期149-161,共13页
Accounting Research
基金
国家社科基金项目(19BJY034)
湖北省人文社科重点研究基地“注册会计师行业发展研究中心”项目
湖北省教育厅省级教研项目(2021156)
中南财经政法大学研究生拔尖人才培养项目(KJRH202103)的资助
关键词
会计师事务所
质量控制准则
风险导向质量管理
质量导向文化
项目质量复核
Audit Firm
Quality Control Standards
Risk-oriented Quality Management
Quality-oriented Culture
Engagement Quality Review
