摘要
2011年7月16日，中国注册会计师协会发布《会计师事务所执业质量检查制度改革方案》（下称“改革方案”），对已实施7年的行业监管制度进行全面改革，《会计师事务所执业质量检查制度》和《中国注册会计师协会会员执业违规行为惩戒办法》同时修订出台。日前，中注协副会长兼秘书长陈毓圭就执业质量检查制度改革回答了本报记者提问。
Dr. Chen Yugui states, the major task of this reform is to strengthen review of quality control system, establish a regulation system in consideration of accounting firms in different categories and levels, enhance the construction of the review team, establish a quality assurance system of the practice quality review, and establish the system of publicity of practice quality review of accounting firms. He also answers reporters’ questions on international convergence of practice quality review system, and relationship between practice quality review system of CICPA and 'independent regulation'.
出处
《中国注册会计师》
北大核心
2011年第8期36-39,共4页
The Chinese Certified Public Accountant
