中注协2004年事务所执业质量检查工作取得显著成效
发布时间:2019-01-22 17:48
【摘要】:正 近年来,中国注册会计师协会坚持以诚信建设为主绒,以维护社会公众利益为根本宗旨,在行业自律体制建设、提高行业监管水平等方面,做了大量的工作。2004年3月,中注协颁布《会计师事务所执业质量检查制度》建立了行业执业质量检查制度,并确定了以帮助、教育、督促、提高为主要目的,以必要惩戒为补充的检查指导思想。这项制度的建立,标志着包括业务报备制度、谈话提醒制度、诚信档案制度、自律惩戒制度和执业质量检查制度在内的行业自律监管体系的基本形成。
[Abstract]:In recent years, the China Institute of Certified Public Accountants (CPAs) has done a great deal of work in the construction of self-discipline system and the improvement of the level of supervision of the industry. The Central Annotation Association promulgated the "system of Professional quality Inspection of Accounting firms" and established a system of professional practice quality inspection, and established an inspection guideline with the main purpose of help, education, supervision and improvement, supplemented by necessary discipline. The establishment of this system marks the basic formation of the industry self-discipline supervision system including the business reporting system, the conversation reminder system, the good faith archives system, the self-discipline disciplinary system and the practice quality inspection system.
【分类号】:F49;C931.6
[Abstract]:In recent years, the China Institute of Certified Public Accountants (CPAs) has done a great deal of work in the construction of self-discipline system and the improvement of the level of supervision of the industry. The Central Annotation Association promulgated the "system of Professional quality Inspection of Accounting firms" and established a system of professional practice quality inspection, and established an inspection guideline with the main purpose of help, education, supervision and improvement, supplemented by necessary discipline. The establishment of this system marks the basic formation of the industry self-discipline supervision system including the business reporting system, the conversation reminder system, the good faith archives system, the self-discipline disciplinary system and the practice quality inspection system.
【分类号】:F49;C931.6
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