为确保审计标准执行 于每一个审计事务所按质量控� 的流程来帮助这些标准落实于每一次审� Quality controls are

为确保审计标准执行

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为确保审计标准执行 于每一个审计,事务所按质量控制 的流程来帮助这些标准落实于每一次审计。 • Quality controls are established for the entire CPA firm , whereas auditing standards are applicable to individual engagements . 7. Quality Control
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• Each firm should document its quality control policies and procedures . 文字记录质控政策和流程 • Procedures should depend on such things as the size of the firm , the number of practice offices , and the nature of the practice . 流程取决于事务所的大小, 人员数量以及服务的性质。 • The system of quality control should include policies and procedures that address six elements . 质控系统 政策与流程应该包括六项内容: 7. Quality Control
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1. Leadership responsibilities for quality within the firm (“ tone at the top” ) 高层的责任 2. Relevant ethical requirements 道德要求 3. Acceptance and continuation of clients and engagements 接受与继续客户和服务 4. Human resources 人力资源 5. Engagement performance 服务的执行 6. Monitoring 监管 7. Quality Control
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• Public accounting firms must be enrolled in an AICPA approved peer review program for members in the firm to be eligible for membership in the AICPA . 事务所必须加入 同行审查计划。 • The purpose of a peer review is to determine and report whether the CPA firm being reviewed has developed adequate quality control policies and procedures and follows them in practice . 同行审查的目的在于决定和报告事务 所是否建立有效的质控政策和流程已经是否在实际运用。 • Unless a firm has a peer review , all members of the CPA firm lose their eligibility for AICPA membership . 7. Quality Control
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• Peer review benefits individual firms by helping them meet quality control standards and benefits the profession through improved practitioner performance and higher - quality audits . 同行审查帮助 事务所符合质控标准与提高审计质量。 • Peer review can further benefit if the review improves the firm’s practice , thereby enhancing its reputation and effectiveness and reducing the likelihood of lawsuits . 同行审查还可以提高事务所的声 誉和减少诉讼的可能性。 • Cost Benefit relationship 7. Quality Control
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QC standards Standards applicable to a CPA firm to aid in satisfying auditing standards Auditing standards Standards applicable to each audit Audit practice and quality centers Organizations intended to help firms meet quality control standards and audit standards Peer review Method to determine whether a CPA firm meets quality control standards 7. Quality Control
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  • Winter '13
  • Financial audit, U.S. Securities and Exchange Commission, auditing standards

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