摘要
中小会计师事务所质量常被偏解为审计质量或执业质量或信息质量等,通过研究发现中小会计师事务所质量内涵主要包括审计质量和执业质量,但又不仅仅是这两个方面。审计质量“86”准则的中8指及时性、重要性等8性特征,6分别指责任分配、职业道德要求、业务的承接和保持流程、人力资源的管理、审计业务的执行和监控、档案的归集和整理。而执业质量则具有2内涵和6个方面的具体内容。研究表明中小会计师事务所质量内涵主要指审计质量和执业质量,提高其质量则需兼顾这两个层面。
The quality of small and medium-sized accounting firms is often interpreted as audit quality,practice quality or information quality,etc.Through research,it is found that the quality connotation of small and medium-sized accounting firms mainly includes audit quality and practice quality,but not only these two aspects.8 of the"86"standards of audit quality refers to eight characteristics such as timeliness and importance,and 6 respectively refers to responsibility allocation,professional ethics requirements,business acceptance and maintenance process,human resources management,implementation and monitoring of audit services,archive collection and arrangement.But the quality of practice has 2 connotations and 6 aspects in the concrete content.The research shows that the quality of small and medium-sized accounting firms mainly refers to the audit quality and practice quality,which should be taken into account for the improvement of their quality.
作者
王录伟
杨康静
刘会
Wang Luwei;Yang Kangjing;Liu Hui(School of Accounting,Sichuan Technology and Business University,Meishan 620000 China;Sichuan Huasheng Accounting Firm Co.,LTD.,Chengdon 610032 China)
出处
《四川工商学院学术新视野》
2021年第2期141-144,共4页
Academic New Vision of Sichuan Technology and Business University
基金
2020年四川省注册会计师协会科研课题,课题名称:中小型会计师事务所质量管控体系建设的路径研究,课题编号:SCZXQN-202007。
关键词
质量内涵
审计质量
执业质量
Quality connotation
Audit quality
Professional quality
作者简介
王录伟(1989-),男,河南商丘人,硕士,讲师,教研室副主任,主要研究方向:审计、教育教学;杨康静(1982-),女,四川德阳人,本科,注册会计师,主要研究方向:审计;刘会(1997-),女,四川泸州人,2019级在读学生,主要研究方向:财务管理。
