论文部分内容阅读
第一条根据《中华人民共和国审计法》、《中华人民共和国审计法实施条例》和《审计机关监督社会审计组织审计业务质量的暂行规定》(审计署令[1999]第1号),结合我区具体情况,制订本办法。本办法所称社会审计组织,是指依据《中华人民共和国注册会计师法》设立并承办法律、行政法规规定的注册会计师业务的社会中介组织。第二条审计机关依照有关法律、行政法规和规章,开展对社会审计组织审计业务质量的监督检查工作。
Article 1 According to the Audit Law of the People’s Republic of China, the Regulations for the Implementation of the Audit Law of the People’s Republic of China and the Provisional Regulations on the Auditing Authority’s Supervision of the Quality of Auditing Business by the Social Auditing Organizations (Audit Office Order No. [1999] No.1) District specific circumstances, the formulation of this approach. The social auditing organizations mentioned in the present Measures refer to the social intermediary organizations that establish and undertake the CPA business as stipulated by laws and administrative regulations in accordance with the Law of the People’s Republic of China on Certified Public Accountants. Article 2 The auditing organ shall, in accordance with the relevant laws, administrative regulations and rules, conduct the supervision and inspection on the quality of auditing of social auditing organizations.