会计师事务所执行新质量管理准则的思考

Thoughts on Implementation of New Quality Management Standards by Accounting Firms

2020年11月财政部颁布会计师事务所质量管理三项准则,从宏观到微观分别对事务所质量管理体系的建立和运行、项目质量复核和项目质量管理进行了全面规范。面对新质量管理准则对会计师行业提出的一系列新要求、新挑战,事务所如何应对和践行,关系到质量管理的不断改进和事业健康发展,本文拟对新质量管理准则的工作要求和目标导向进行分析探讨,以把握其核心理念和价值追求。

In November 2020, the Ministry of Finance released three quality management standards for accounting firms,which comprehensively standardized the establishment and operation of the quality management system in accounting firms and the quality review and quality management of the engagements at both macro and micro levels. In the face of various new requirements and challenges brought about by these standards, how the accounting firms manage and implement the new standards concerns the continuous improvement of quality management and the healthy development of accounting firms and the CPA profession. This article aims to analyze and explore the requirements,objectives and orientation of the new quality management standards, so as to grasp its core concepts and value pursuit.