会计师事务所“互审模式”的探究——“甘肃模式”引发的思考

Research on the Mutual Examination Model in Accounting Firms:a Thinking Triggered by the Gansu Model

执业质量检查制度是提高会计师事务所执业质量的重要保证,也是推动事务所做大做强的重要影响因素。受政府绩效审计模式中的典型——"甘肃模式"的启发,本文试图改变现有执业质量检查制度中的注协与事务所二维检查关系,尝试建立事务所之间的"互审模式",并对"互审"业务中需要解决的问题进行了探究,以期推动执业质量检查制度的改革。

Professional quality inspection system is an important guarantee to improve the quality of certified public accountants practice, this is also the important influence factors driving firms become bigger and stronger. To be a typical pattern of government performance audit,＂ Gansu model＂, this paper attempts to change the existing professional quality inspection system in association with firm two - dimensional relationship, between attempts to establish a firm ＂peer - reviewed model＂, and ＂reviews＂ problems need to be solved. It has carried on the exploration, in or- der to improve the reform of professional quality inspection system.