我国会计师事务所业务质量复核问题研究.docVIP

我国会计师事务所业务质量复核问题研究 齐飞 中国社会科学院工业经济研究所博士后流动站 X 关注成功！ 加关注后您将方便地在 我的关注中得到本文献的被引频次变化的通知！ 新浪微博 腾讯微博 人人网 开心网 豆瓣网 网易微博 摘????要： 业务质量复核是会计师事务所质量控制的关键环节, 备受业界及监管机构关注。现行质量控制准则确定了事务所业务质量复核的制度基础, 但其现实表现形式多样, 质控部门主导、混合管控、一体化协同等运作形态较为典型。受多种因素的影响与制约, 当前我国会计师事务所业务质量复核存在不利于执业质量的问题与现象, 集中体现在项目组复核流于形式、项目质量控制复核失效、分所业务质量复核薄弱等方面, 业务质量复核的作用远未得到有效发挥。理念、体制和机制是造成当前业务质量复核各种问题的根源。结合我国事务所的现实发展状况, 从各种关键因素入手, 构建业务质量复核的有效治理路径。 关键词： 会计师事务所; 业务质量复核; 治理; 作者简介：齐飞, 电子信箱:lunwenzd@163.com。 基金：中国博士后科学基金面上资助项目 (项目批准号:2014M550973) 的阶段性成果 Research on Problems of Engagement Quality Review of Accounting Firms in China Qi Fei Abstract： Engagement quality review is a critical step for quality control of accounting firms and has had a high profile for the profession and regulators. Although the current quality control standards have set up a institutional basis of engagement quality review, but there is a great diversity in its actual operation forms. Among the forms, quality control department leading pattern, Hybrid control pattern and Integrated collaborative pattern are typical ones. Influenced by many factors and constraints, there are so many existing phenomena and problems of engagement quality review which have adverse effects on audit quality of accounting firms in China, such as the pro forma engagement team review, invalid engagement quality control review and weak engagement quality review of branch offices, so that its role is far from being effective. Concept, system and mechanism are roots of all kinds of engagement quality review problems. Considering the real development of accounting firms and starting from all kinds of key factors, we need to build an effective governance path to engagement quality review of accounting firms. Keyword： accounting firms; engagement quality review; governance; 一、引言 资本市场的规范运作与健康发展需要注册会计师提供高水平的专业服务和高质量的审计报告。近年国内资本市场接连发生新大地、胜景山河、万福生科等财务造假案, 注册会计师审计质量和上市公司财务报告质量引发社会广泛关注, 保荐人、律师、注册会计师乃至发行审核机构不断遭到公众的声讨和质疑。 注册会计师行业发展史警示我们, 执业质量是生命线, 事务所应不断强化和改进质量控制与风险管理。在事