中小型会计师事务所审计质量问题探析

Analysis on Audit Quality of Small and Medium-sized Accounting Firms

审计作为经济发展的有力保障,其质量是保障的关键所在。近些年来,中小型会计师事务所迅速增多,不断壮大,极大地适应经济发展的需求。但与此同时也存在业务承接能力不足、审计执行程序不完善、事务所内部管理松散等问题,为此提出优化完善业务处理、加大人才管理及强化内部控制制度的建设与执行等具体措施。

Audit is a powerful guarantee of economic development, with its quality being the key. In recent years, the number of small and medium-sized accounting firms has increased rapidly and continuously, which greatly meets the needs of economic development. But at the same time, there are also some problems such as insufficient business acceptance capacity, unsound audit procedures, loose internal management, etc. Therefore, specific measures are put forward to optimize and improve business process, strengthen talent management and consolidate the construction and implementation of internal control system.