| 会计师事务所质量控制体系研究 |
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| 引用本文： | 王云.会计师事务所质量控制体系研究[J].郑州经济管理干部学院学报,2011(3). |
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| 作者姓名： | 王云 |
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| 作者单位： | 河南工程学院会计学系; |
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| 摘 要： | 尽管我国的注册会计师事业发展迅速,但在繁荣的背后还存在很多问题。我国注册会计师行业质量控制体系应通过外部环境、审计客户、会计师事务所、审计人员四个方面来构建,以此来提高审计质量,维护社会主义市场经济秩序,保障我国市场经济稳定、健康发展。
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| 关 键 词： | 会计师事务所 审计质量 控制体系 |
Study of Accounting Firm Quality Control System |
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| WANG Yun.Study of Accounting Firm Quality Control System[J].JOurnal of Zhengzhou Economics & Management Institute,2011(3). |
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| Authors: | WANG Yun |
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| Institution: | WANG Yun(Accounting Department of Henan Institute of Engineering,Zhengzhou 451191,China) |
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| Abstract: | The audit business of public certified accounting in China has developed rapidly.While,there still exists the question that the level of audit quality is low.The accounting firm quality control system in China should include external environment,audited customers,audit firms,and audit practitioners.From the four aspects the quality control can be upgraded so as to guarantee the healthy development of socialist market economy. |
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| Keywords: | accounting firms audit quality control system |
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