会计师事务所的质量控制研究外文文献翻译.docx

外文文献翻译：原文+译文 文献出处：Barth M E, Landsman W R, Lang M H. International accounting standards and accounting quality[J]. Journal of accounting research, 2008, 46(3): 467-498. 原文 Accounting firm quality control: a research synthesis Abstract Along with the rapid development of the certified public accountants industry, small and medium-sized accounting firms is one of the large groups, the basic business of public accounting firm is audit services, firms want to be healthy is the key to the development of its audit quality guarantee, so the key to the firms survival and development of audit quality control, in recent years, a certified public accountant professional standard system has preliminarily set up, the small and medium-sized firms management level and quality of work on the rise, in the economic market shows the role and the impact of also more and more big, but many small and medium-sized firms should be recognized auditing has many problems. Small and medium-sized accounting firms as a result of the audit market competition is intense, the firms own resources, external environment is not perfect and so on various aspects, establish proper effective audit quality control system is the guarantee of the firm for its audit clients with high quality audit service important measures for small and medium-sized accounting firms. Is the basis of the engagement quality standards rise, so it can improve the better service for our customers. Keywords: quality control, accounting firms, way 1Introduction With the continuous development of the economy and earnings users are increasingly demanding for the quality of corporate earnings, under the fair value measurement model, due to the fair value of the get involved more subjective judgment factors, use of earnings management more easily by the enterprise management, the development of information technology makes the management fraud means more hidden, so pay close attention to the audit quality of financial report user