摘要
借鉴国际准则的最新成果,中国注册会计师协会对会计师事务所质量控制准则进行了全面修订,其中重大变化是将内部控制理论运用于会计师事务所质量管理,要求会计师事务所采用风险导向质量管理体系。那么,风险导向理念如何应用于质量管理?内部控制与质量管理是什么关系?本文拟在梳理风险导向质量管理理念提出背景的基础上,提练风险导向质量管理的内涵创新,探讨风险导向质量管理中的“风险”定位,理清内部控制与风险导向质量管理的逻辑关系,并就会计师事务所如何适应准则变化、完善质量管理提出对策建议。
The CICPA hascomprehensively revised the Quality Control Standards for Accounting Firms.Among others,one material revision has been to apply the internal control theory in the quality management of accounting firms and require accounting firms toadopt risk-oriented quality management systems.How to apply the risk-oriented concepts in quality management?What is the relationship between internal control and quality management?By sorting outthe background of the concept of risk-oriented quality management being put forward,this article plans to outline the new implications of risk-oriented quality management,explore the orientation of risks in risk-oriented quality management,clarify the logical relations between internal control and risk-oriented quality management,and put forward suggestions and advice on how accounting firms can adapt to the changes of the standards and improve quality management.
出处
《中国注册会计师》
北大核心
2022年第8期24-29,I0002,共7页
The Chinese Certified Public Accountant
基金
国家自然科学基金青年项目“内部控制对创新投资的影响研究:融资约束与代理成本的视角”(71602118)
立信产学研课题“会计师事务所质量管理准则修订及应用研究”(20LXJD-KJ05)。
