中小会计师事务所质量控制体系探讨

Quality control system of small and middle-sized accounting firms

完善质量控制体系是中小会计师事务所得以健康、高效运行的基础。文章针对中小会计师事务所的特点,借鉴IAASB的国际质量控制准则及IFAC的质量控制指南,运用要素控制法,构建包括二级指标要素的"中小会计师事务所质量控制指标体系"。

To upgrade the quality control system is essential to the healthy and efficient operation of accounting firms. Considering the features of the firms and adopting IAASB’s international quality control standard and IFAC’s quality control guide,a quality control index system of small and middle-sized accounting firms is constructed via factors control approach to improve the operation quality of the firms.