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自1998年8月以来,按照国家清理整顿注册会计师行业的规定和要求,吉林省注册会计师协会开展了对全省会计师(审计)事务所和注册会计师的清理整顿工作。在中注协的指导下,在各级财政、审计和各主管部门的支持下,各事务所和注册会计师积极工作,清理整顿工作取得了阶段性成果。通过清理整顿不仅摸清了底数,而且经过边整边改,加强了队伍建设,规范了执业行为,完善了各项规章制度,明确了办所方向,质量意识和风险意识有所增强,使行业面貌发生了明显变化。通过检查,反映出行业在发展中存在着的问题,主要体现为事务所管理体制没有理顺,影响了行业的发展;事务所规模小,竞争力不强,适应不了市场经济发展的要求;注册会计师队伍素质还不适应独立审计准则的要求;部分注册会计师职业道德意识和风险意识不强,执业质量较差,影响了注册会计师行业的信誉;部分事务所管
Since August 1998, in accordance with the regulations and requirements of the State in cleaning up and reorganizing the CPA profession, the CPA of Jilin Province has conducted the work of cleaning up and reorganizing the accountants (auditing) firms and certified public accountants of the entire province. Under the guidance of China AICPA, with the support of the financial departments, auditing departments and departments at all levels, all the firms and certified public accountants have achieved staged results in active work, clean-up and rectification work. Through clean-up and rectification, we not only found out the numbers, but also strengthened the team building through rectification of edges and corners, standardized the practice and perfected the rules and regulations, clarified the direction of the office, enhanced the quality awareness and risk awareness, The face has changed significantly. The inspection shows that there are problems in the development of the industry. This is mainly reflected in the fact that the management system of the firm has not been rationalized and has affected the development of the industry; the scale of the firm is small and its competitiveness is not strong enough to meet the requirements of the market economy; The quality of accountants is not suitable for the requirements of independent auditing standards. Some CPAs are not aware of professional ethics and risk awareness, and the quality of practicing is poor, which affects the reputation of the CPA profession.