美国注册会计师质量控制机制

The Quality Control Mechanism of American Certified Public Accountant

美国注册会计师质量控制机制对提高事务所的审计服务质量起到了极其重要的作用。建立事务所业务部和实施同业复核制度是其中两项核心的自律措施。它对增强我国的注册会计师执业质量，促进行业发展具有重要的启迪意义。

American quality control mechanism of certified public accountant plays a vital role in improving the quality of practice of CPA firms. The profession is system of self-regulation that consists of two core measures-The creation of Division for CPA firms and emforcement of Peer Review. It give us instructive view on strengthening the profession practice is quality and thus promoting the healthy development of the profession.