谁来做社会审计质量的“锦衣卫士”

我国的社会审计组织经过30多年的发展,已经成为我国经济生活中重要的社会中介力量。但每年一度的行业执业质量检查中都会有不少的会计师事务所和注册会计师受到不同程度的惩罚。如何保证社会审计组织执业质量？本文认为国家审计作为国家经济社会运行的＂免疫系统＂,对社会审计组织执业质量的监督责无旁贷。

Who Will Be the Body Guard for Social Audit Quality？

After 30 years of development,our social audit organization has become an important social intermediary power in China＇s economic life.However,a lot of accounting firms and CPAs are subject to different degrees of punishment in their annual industry practice quality inspection.How to ensure the practice quality of social audit organization？ This paper argues that state audit as an ＂immune system＂ in national society economic operation,is expected to help supervise the practice quality of social audit organization.