会计师事务所的会计和审计的质量控制体系（设计）英文资料译文 毕业设计.doc

xx大学xx学院 毕业论文（设计） （英文资料译文） 学生姓名 专业班级 导师姓名 SYSTEM OF QUALITY CONTROL FOR A CPA FIRM’S ACCOUNTING AND AUDITING 1.01 This chapter describes how a CPA firm that has multiple offices (Multi-Office CPA Firm) implements each element of quality control in its accounting and auditing practice. Multi-Office CPA Firm is a hypothetical firm that has 10 offices in 3 states and is centrally managed. Multi Office CPA Firm has 15 partners, 100 professionals, and a concentration of financial institution clients for which it performs audit and attest services. The firm uses practice aids that have been subjected to peering review in accordance with standards established by the AICPA. These practice aids are supplemented by oral and written communications from the firm’s partners. It has no issuer clients. QUALITY CONTROL POLICIES AND PROCEDURES 1.02 The firm’s system of quality control consists of policies designed to achieve the objectives of the system and the procedures necessary to implement and monitor compliance with those polices. The policies and procedures are required to be documented. Multi-Office CPA Firm documents its system of quality control by preparing a document that comprehensively describes policies and procedures established and maintained for each element of quality control. Multi Office CPA Firm reviews the documentation at least annually and updates it as necessary. 1.03 The firm should communicate its quality control policies and procedures to its personnel. Effective communication includes the following: ? A description of quality control policies and procedures and the objectives they are designed to achieve ? The message that each individual has a personal responsibility for quality 1.04 Multi-Office CPA Firm communicates these policies and procedures in writing and makes the documentation available electronically to all professional personnel. Multi-Office CPA Firm requires each i