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作者对上海德勤税务师事务所进行考察后撰文认为,上海德勤在质量控制、防范风险方面有四个做法可供借鉴:一是通过健全的组织机构和管理程序保证服务质量和控制风险。二是在管理程序上,质量和风险管理涵盖业务承接和服务提供的各个阶段。三是规范业务约定书的签订。四是通过不断完善技术和培训体系,提高服务质量,控制风险。作者认为上海德勤的质量控制程序有三个亮点:一是有专门的质量和风险控制合伙人。二是非常重视业务约定书和管理层声明书的签订。三是通过详细完善的工作底稿对委托人风险进行调查和评估。作者认为,“以质量求生存,以信誉求发展”不再是理想化的口号,而是决定事务所生存发展的现实需求。为此,他提出四点建议:牢固树立质量意识、风险意识;将眼前利益与长远利益有机结合起来,实现事务所快速、健康和可持续发展;摆正并处理好收入与质量的关系;建立健全内部质量控制机制,最大限度地降低鉴证风险。
After reviewing the Shanghai Deloitte Tax Office, the author believes that Shanghai Deloitte has four approaches to quality control and risk prevention: First, quality of service and risk control through sound organizational structure and management procedures. Second, in the management process, quality and risk management covers all phases of business commitment and service delivery. Third, standardize the signing of the business agreement. Fourth, through continuous improvement of technology and training system, improve service quality and control risks. The author believes that Shanghai Deloitte’s quality control procedures have three bright spots: First, there is a special quality and risk control partner. Second, attach great importance to the signing of the business agreement and management statement. The third is to investigate and assess the client’s risk through detailed working papers. The author believes that “quality of survival, reputation and development ” is no longer an idealized slogan, but the reality of the survival and development of the firm’s needs. To this end, he put forward four suggestions: Firmly establish a sense of quality, risk awareness; the immediate benefits and long-term interests organically combine to achieve fast, healthy and sustainable development of the firm; put in place and handle the relationship between revenue and quality; establish Improve the internal quality control mechanism to minimize the risk of forensics.