内 容 摘 要
会计师事务所对维护证券市场的发展至关重要，无论是在市场准入还是在日常审计方面。审计质量控制向来是会计师事务所工作的重头戏。会计师事务所作为审计报告的提供者，必须认识到以质量求信誉、以信誉求发展的基本原则。正如质量控制制度对企业产品质量的重要意义，会计师事务所也应当通过建立全面质量控制来保证业务质量。近几年，由于审计质量间题引起的法律诉讼案件层出不穷，暴露出历年来我国审计质量控制环节的薄弱。
关键词：会计师事务所；质量控制；问题；对策
Public accounting firm to maintain the development of the stock market is very important, whether in market access or in daily audit. Audit quality control has always been a public accounting firm work of the day. Accounting firm as the provider of the audit report, must recognize that credibility on quality, beg the development with the prestige of the basic principles. As quality control system on the important significance of enterprise product quality, public accounting firms shall be through the establishment of a comprehensive quality and control to ensure the quality of business. In recent years, due to the question of audit quality caused by the lawsuit case emerge in endlessly, exposed our audit quality control over the weak link.
Key words: public accounting firm； Quality control； Problem； countermeasures
目 录
五、会计师事务所实施审计质量控制的案例研究…………….. 8
