会计师事务所内部质量控制的关键是执行业务过程中的质量控制,它关系到出具业务报告的质量、为客户服务的水准,说到底关系到事务所的生存和发展。几年来,我所十分重视业务质量管理,设置了质量管理部、总会计师室,按照财政部和中注协有关质量控制准则的要求,制定了相应的质量管理制度并付诸实施,齐心协力、脚踏实地地抓质量,增强了员工的质量意识,有效防范了执业风险。以下是我们的一些经验和体会。 The key to the internal quality control of accounting firms is the quality control during the execution of the business process. It relates to the quality of the business reports issued and the standard of service to the clients, which ultimately affect the existence and development of the firm. Over the past few years, I have attached great importance to business quality management, set up the Department of Quality Management, the chief accountant room, in accordance with the Ministry of Finance and the AICPA quality control guidelines require the development of the appropriate quality management system and put into practice, make concerted efforts, Down-to-earth quality, enhance the quality of staff awareness, effectively prevent the practice of risk. The following is some of our experience and experience.