会计师事务所的会计和审计的质量控制体系--毕业论文(设计)英文资料译文-第一文库 | 海量文档资源下载与分享平台

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xx大学xx学院毕业论文（设计）（英文资料译文）学生姓名专业班级导师姓名SYSTEMOFQUALITYCONTROLFORACPAFIRM’SACCOUNTINGANDAUDITING1.01ThischapterdescribeshowaCPAfirmthathasmultipleoffices(Multi-OfficeCPAFirm)implementseachelementofqualitycontrolinitsaccountingandauditingpractice.Multi-OfficeCPAFirmisahypotheticalfirmthathas10officesin3statesandiscentrallymanaged.MultiOfficeCPAFirmhas15partners,100professionals,andaconcentrationoffinancialinstitutionclientsforwhichitperformsauditandattestservices.ThefirmusespracticeaidsthathavebeensubjectedtopeeringreviewinaccordancewithstandardsestablishedbytheAICPA.Thesepracticeaidsaresupplementedbyoralandwrittencommunicationsfromthefirm’spartners.Ithasnoissuerclients.QUALITYCONTROLPOLICIESANDPROCEDURES1.02Thefirm’ssystemofqualitycontrolconsistsofpoliciesdesignedtoachievetheobjectivesofthesystemandtheproceduresnecessarytoimplementandmonitorcompliancewiththosepolices.Thepoliciesandproceduresarerequiredtobedocumented.Multi-OfficeCPAFirmdocumentsitssystemofqualitycontrolbypreparingadocumentthatcomprehensivelydescribespoliciesandproceduresestablishedandmaintainedforeachelementofqualitycontrol.MultiOfficeCPAFirmreviewsthedocumentationatleastannuallyandupdatesitasnecessary.1.03Thefirmshouldcommunicateitsqualitycontrolpoliciesandprocedurestoitspersonnel.Effectivecommunicationincludesthefollowing:•Adescriptionofqualitycontrolpoliciesandproceduresandtheobjectivestheyaredesignedtoachieve•Themessagethateachindividualhasapersonalresponsibilityforquality1.04Multi-OfficeCPAFirmcommunicatesthesepoliciesandproceduresinwritingandmakesthedocumentationavailableelectronicallytoallprofessionalpersonnel.Multi-OfficeCPAFirmrequireseachindividualtobefamiliarwithandtocomplywiththesepoliciesandprocedures.Multi-OfficeCPAFirmalsoincludesproceduresforpersonneltocommunicatetheirviewsorconcernsonqualitycontrolmatterstopartners.IfMulti-OfficeCPAFirmweretobeengagedtoperformauditservicesforanissuer,itmightneedtoreviseitsqualitycontrolpoliciesandprocedurestocomplywit