加强事务所执业质量监管,维护行业诚信形象,是中注协常抓不懈的一项重点工作。今年正值新修订的《公司法》实施及新会计审计准则发布之年,为规范事务所执业行为,防止事务所在提供有关工商年检审计、验资业务时走过场,防范新老准则体系转换过程中可能出现的极少数不规范执业行为 Strengthening the practice of the firm’s quality control, maintaining the integrity of the industry image is a constant focus of the AICPA. This year coincides with the implementation of the newly revised “Company Law” and the promulgation of the New Accounting Standards for Auditing Standards, in order to regulate the practice of the firm and to prevent firms from going through the auditing and capital verification business in the course of providing annual audits of commercial and industrial audits to prevent the conversion of new and old standards There may be a very small number of irregular practices