【摘要】：作為會計師事務所保證項目審計質量的重要舉措之一,項目質量控制復核強調由獨立于審計項目組以外的專業(yè)人員對項目組作出的重大判斷和編制審計報告時得出的結論進行客觀的、不帶成見的評價。為提升復核的效果,應當從重視項目質量控制復核的作用、配備足夠的人力資源和時間、嚴格工作底稿要求、對復核人員實行問責等方面做出改進。
[Abstract]:As one of the important measures of accounting firms to ensure the quality of project audit, The review of project quality control emphasizes the objective and non-stereotypical evaluation of the major judgments made by the project team and the conclusions reached in the preparation of audit reports by professionals independent of the audit project team. In order to improve the effectiveness of the review, we should pay more attention to the function of the project quality control review, allocate sufficient human resources and time, strictly require the working papers, and make improvement on the accountability of the reviewers.
【作者單位】： 中國注冊會計師協會;
【分類號】：F233
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本文編號：2445006