对改进项目质量控制复核的思考
发布时间：2019-03-21 13:54
【摘要】：作为会计师事务所保证项目审计质量的重要举措之一,项目质量控制复核强调由独立于审计项目组以外的专业人员对项目组作出的重大判断和编制审计报告时得出的结论进行客观的、不带成见的评价。为提升复核的效果,应当从重视项目质量控制复核的作用、配备足够的人力资源和时间、严格工作底稿要求、对复核人员实行问责等方面做出改进。
[Abstract]:As one of the important measures of accounting firms to ensure the quality of project audit, The review of project quality control emphasizes the objective and non-stereotypical evaluation of the major judgments made by the project team and the conclusions reached in the preparation of audit reports by professionals independent of the audit project team. In order to improve the effectiveness of the review, we should pay more attention to the function of the project quality control review, allocate sufficient human resources and time, strictly require the working papers, and make improvement on the accountability of the reviewers.
【作者单位】： 中国注册会计师协会;
【分类号】：F233
，
本文编号：2445006
[Abstract]:As one of the important measures of accounting firms to ensure the quality of project audit, The review of project quality control emphasizes the objective and non-stereotypical evaluation of the major judgments made by the project team and the conclusions reached in the preparation of audit reports by professionals independent of the audit project team. In order to improve the effectiveness of the review, we should pay more attention to the function of the project quality control review, allocate sufficient human resources and time, strictly require the working papers, and make improvement on the accountability of the reviewers.
【作者单位】： 中国注册会计师协会;
【分类号】：F233
，
本文编号：2445006
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