风险导向质量管理:会计师事务所准备好了吗?——基于问卷调查的分析

Risk-oriented Quality Management: Are Accounting Firms Ready?

2020年11月,中国注册会计师协会发布了修订后的会计师事务所质量管理系列准则,将内部控制理论运用于会计师事务所质量管理,要求会计师事务所采用风险导向质量管理体系。事务所做好新准则应用的准备了吗?应用过程可能存在哪些困难?如何适应新质量管理准则的要求完善事务所风险导向质量管理体系?

In November 2020, the Ministry of Finance issued the revised quality management standards for accounting firms, which apply internal control theory into the quality management of accounting firms, and stipulated that accounting firms should adopt a risk-oriented quality management system. At present, the research on the revised standards has mainly focused on the theoretical analysis with rare attention paid to the practical application. Therefore, starting from the revision of the new standards, this article learns the status quo of the quality management of accounting firms by the way of questionnaires for large and medium-sized accounting firms. Then, it analyzes the possible difficulties in the application of the new standards, and puts forward suggestions correspondingly, so as to help accounting firms to adapt to the changes brought about by the revised quality management standards and improve the risk-oriented quality management system.