基于业务质量控制的新旧审计准则比较研究  

Comparison between new and old auditing criteria based on transaction quality control

作　　者：刘青[1] 郝博雅[2] 

机构地区：[1]北京机械工业学院工商管理分院,北京100085 [2]利安达会计师事务所业务部,北京100025

出　　处：《北京机械工业学院学报》2007年第1期64-67,共4页Journal of Beijing Institute of Machinery

摘　　要：我国独立审计准则建设取得了明显的成就,但改革开放形势发展很快,迫切要求我们加快完善独立审计准则体系,以满足注册会计师执业需要,并进一步缩小与国际审计准则的差距。从关于业务质量控制方面新旧审计准则的比较出发,结合小型会计师事务所进行分析,从而说明旧的业务质量控制审计准则存在的不完善的地方,以及新准则在关于会计师事务所业务质量控制方面的改进之处,以此来研究审计业务质量控制准则给会计师事务所以及注册会计师的审计业务所带来的便利。China has achieved greatly in building independent auditing criteria, but the opening-up policy makes the situation develop quickly. This urgently demands us the a ccelerate the improvement of the auditing criteria system in order to meet the operation needs of certified public accountant（CPA） and narrow the gap between the criteria in China and in the world. By combining the analysis of small-sized accounting firms, the new and the old auditing criteria about business quality control are compared in this paper. Measures of improvement for both old and hew ocuditing criteria are discussed to study the favorable conditions brought by quality control criteria for accounting firms and CPA.

关 键 词：审计准则 审计质量 业务质量控制 会计师事务所 

分 类 号：F239[经济管理—会计学]