会计师事务所的会计和审计的质量控制体系-毕业论文（设计）英资料译文.docVIP

PAGE PAGE 1xx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 servic