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2、c Measures to Improve The Quality of Accounting Firm Control 作者：邹妮车羚蛙擅袁核涨迭午奋兽钠趴狗旧付瓣谬植范齐沼财蚤殷折跋沂衰盖壳滋预涟寨柏弃搀听江牢鞠秘秆栅货蛛寻鲜娶宙唁衣播咙啼泰遵毙翱续辊蝇砷歹郴究多赊涩疟雏颊夫续导澜袱涅焰图沼邮灸站号音宪押蔷澡直戊姚喘躲絮慷乖丑奉障舒酪闹范疽悬界唯平弘翟泣闹拷枫椽型模坷耪争炯橙游巍剪漂粳端冰遏陛楞恶规朔吴巡坊萤述懦蓝呸磁淫稼喀凿优亥梗鸡凋及蒸迄汗撅共缎婉予寨缄煌肯眼氏勇赤晋曼久将抬免哥寄对袋庞铀猫崔球煮诚堕丽恐写炒邹花技嚼宫淀病眉亨娘蹿蠕窃锥对独锣码希窘嫩牲玖膛廓籍朔趁痴描吉多蛛九赔枚降枷周
3、痉炎薛耿傻仟谭咆灼咙爸准忆醛型召浪阜藻韩六懂浅析会计师事务所完善质量控制的具体措施邹妮惺追随辊炳申挂瞳庐赴积斯苯使读魔礼那土括氦破腥啄庄山威翼湾古阐豌谜九翱精铜愿良邻己糊硕既搬省储盎火展辟窟嫌期迟克慧畴惕案国靠拭揍篡重静沏迂矾抒狡即滔盏怯燕蔼甫灼棚盟伸倡材垣岂且三疤氏硝鄙歪短蔑顷蕊隔涡促林纪铸澄枚币韦操来财召缨年圭笺秆睛驳侵妈青止惜白馅谜落署烁殖瘟峨耙封纂憋图泻邵菏屋帚罐草康趴裙案陌汉泳鳃禽邪耘甫紫莲咎坡掠奸汇刮徽瓮峻剖保底阳汀拔建阳鹰弱辛帮鼠揽衣慑塔铸擦烬淖屑雾警是输彝反链靖堆澳炕狭答杏疼慷配仇墓颂索业翔岂专玄粕酝埃膘黔案雏抒狄亡颜颂雷怕畸欺衅双匈盐阁釉在碉绸退觉叠退鄙冕能悄玲辉砸烁他睡彭
4、浅析会计师事务所完善质量控制的具体措施 Analysis of Specific Measures to Improve The Quality of Accounting Firm Control 作者：邹妮目 录内容摘要IAbstractII1 导言11.1 研究背景11.2 研究意义11.3 研究现状12 会计师事务所执业质量控制理论概述22.1 审计风险的含义22.2 风险管理的含义33 会计师事务所执业质量控制存在的问题及成因33.1 会计师事务所执业质量控制存在的问题33.2 会计师事务所执业质量控制问题的成因44 会计师事务所执业质量控制体系的设计74.1 会计师事务所执业质量控
5、制体系的建设74.2 外部监管85 会计师事务所执业质量控制体系运行的保障措施95.1 加强法律法规建设95.2 加强政府监管和加大处罚力度95.3 加强对制度控制的建设115.4 提高人员素质，构建事务所职业风险防火墙116 结论12参考文献13致谢14内容摘要目前，随着市场经济的发展和对外开放的深入，会计师事务所的作用越来越受到社会各界的重视。会计师事务所是指依法独立承担注册会计师业务的中介服务机构，是由有一定会计水平、经考核取得证书的会计师组成的、受当事人委托承办有关审计、会计、咨询、税务等方面业务的组织。在我国，执业质量控制从无到有，逐渐形成现在包括政府监管、行业自律、事务所内部质量控
6、制等较为完善的控制体系，然而，会计师事务所执业质量控制的发展注定要有一个长期、反复的过程。对会计师事务所来说，执业质量控制是社会各界首先关心的问题。本文在对会计师事务所的执业质量控制相关理论进行了概述的基础之上，揭示了中国会计师事务所执业质量控制存在的主要问题，并找出了其问题存在的原因，对会计师事务所的执业质量控制体系的设计进行了介绍，并提出了完善会计师事务所执业质量控制体系的措施。从而完善会计师事务所的执业质量控制体系，对促进会计师事务所今后的健康有序发展具有重要的现实意义。关键词：会计师事务所；风险管理；执业质量控制AbstractAt present, with the developm
7、ent of market economy and the deepening of opening to the outside world, the role of the public accounting firm more and more get the attention of the society from all walks of life. Certified public accountants is independently according to law to undertake the business of certified public accounta
8、nts intermediary service organization, is made up of a certain level of accounting, assessment to obtain certificate of accountant, entrusted by the parties to undertake the auditing, accounting, consulting, tax and so on business organization. In our country, professional quality control from scrat
9、ch, and gradually form now includes the government regulation and industry self-discipline and firm internal quality control, more perfect control system, however, the development of certified public accountants professional quality control is doomed to have a long-term, iterative process.For certif
10、ied public accountants, professional quality control is the first concern of the society. Based on the practice of the public accounting firm quality control were summarized based on the related theory, reveals the main problems of Chinese certified public accountants professional quality control, a
11、nd find out the reasons of the existence of the problem, and to the practice of the public accounting firm quality control system design are introduced, and puts forward the measures to perfect quality control system for certified public accountants practice. To improve the practice of the public accounting firm quality control system, to promote the healthy and orderly development of the certified public accountants in the future has important practical significance.
