建设会计师事务所质量管理体系的认识与思考

Understanding and Reflection on Building a Quality Management System for Accounting Firms

按照新质量管理准则实施要求,2024年是所有会计师事务所按照新质量管理准则构建完成并落地实施的第一年,“长牙带刺”严监管态势,也倒逼会计师事务所必须及早完善内部治理机制和质量管理体系,提升服务能力和质量,以实现事务所持续健康发展。完善的内部治理决定了质量管理基调和健康程度,一体化管理是会计师事务所长远发展基础,会计师事务所要正确理解新质量管理准则,按照风险导向的理念,积极主动实施质量管理,识别和应对系统性风险,坚守质量至上的诚信文化,创新有效防范和应对质量风险的管理模式和方法,保证准则要求实质性落地并有效执行。

According to the implementation requirements of the new quality management standards,2024 is the first year for all accounting firms to complete and implement the construction of quality management system in accordance with the new quality management standards.The"long teeth and thorns"strict regulatory situation also forces accounting firms to improve their internal governance mechanisms and quality management systems as soon as possible,enhance their service capabilities and quality,and achieve sustainable and healthy development of the accounting firms.A sound internal governance determines the tone and health of quality management,and the integrated management mechanism is foundation for the long-term development of accounting firms.Accounting firms should have a correct understanding on the new quality management standards,actively implement quality management according to the risk oriented concept,identify and respond to systemic risks,adhere to the culture of integrity that prioritizes quality,innovate effective management models and methods to prevent and respond to quality risks,and ensure that the requirements of the standards are substantially implemented and effectively implemented.