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众所周知,产品质量是企业各项工作的中心环节,是企业生存发展的保证.同样,注册会计师的执业质量也是注册会计师行业生存、发展,树立社会形象、取得公众信赖的保证.1993年在接连几起注册会计师出具虚假报告受到惩处后,注册会计师行业的质量意识有了很大的提高,不少会计师事务所加强了内部制度建设,广为吸收高层次的专业人材,并强化了人员培训.各级注册会计师协会也加强了对会计师事务所的检查和对注册会计师的培训,作为注册会计师执业标准的中国独立审计准则已经颁布,注册会计师行业内部抓质量、抓管理、抓自律,已经有了一个好的开头.
As we all know, the quality of products is the center of all the work of the enterprise, is the guarantee of the survival and development of enterprises. Similarly, the quality of certified public accountants is also the CPA industry survival, development, establish a social image, to obtain public trust. Since the CPA false report issued by the punishments, the CPA profession quality awareness has greatly improved, many accounting firms to strengthen the internal system of construction, widely absorb high-level professionals, and strengthen personnel training. Level Institute of Certified Public Accountants also strengthened the inspection of accounting firms and training of certified public accountants, as a certified public accountant practice standards for China’s independent auditing standards have been promulgated, CPA industry internal quality, management, self-regulation, there has been a Good start.