摘要
陈毓圭秘书长在前不久召开的证券资格会计师事务所年报审计工作会议上介绍证券资格会计师事务所监管工作的主要成绩和基本经验,阐述执业质量检查制度改革的必要性,要求执业质量检查制度改革重点抓好五项内容:科学定位执业质量检查工作重点,抓紧建立和实施事务所分级分类监管制度,打造一支专职与兼职相结合的检查队伍,建立以指导委员会为主要形式的现场检查督导制度,建立和实施执业质量检查公告制度。
Dr.Chen Yugui,Vice President and Secretary General of CICPA,at the Annual Audit Meeting,briefed the attendees on the key achievements and the experience of the regulation of accounting firms qualified to audit listed companies.He emphasized the need to reform the practice quality review system.The five key elements of the reform: (1) scientificly identify the priorities of quality review.(2)establish and implement the regulatory system based on categorization of firms.(3)cultivate a joint force of full time and part time reviewers。(4)set up the onsite review and monitoring system in the form of steering committees.(5) establish and put in practice the announcement system of practice quality review.
出处
《中国注册会计师》
北大核心
2011年第3期29-32,共4页
The Chinese Certified Public Accountant
