摘要
近年来,国家有关部门多次发文持续对会计师事务所压实"看门人"责任、发挥执业监督作用提出要求.党的二十届三中全会通过的《中共中央关于进一步全面深化改革 推进中国式现代化的决定》进一步提出,"完善中介服务机构法规制度体系,促进中介服务机构诚实守信、依法履责",再次肯定中介服务机构价值作用的同时,也为促进我国信用体系建设和监管制度的优化完善作出最新部署.会计师事务所如何提高审计质量、做好执业监督、助力财会监督提质增效,是行业高质量发展必须回答的基本问题,其中执业质量又是基本前提与保障.本文从重视审计计划工作等十个方面进行探讨,以期为执业人员扎实做好审计工作,提高审计质量,助力财会监督提质增效提供有益参考.
Abstract
In recent years,related government departments have issued rules and regulations to continuously require the accounting firms to consolidate their"gatekeeper"responsibilities and play the role of practice supervision.The"Resolution of the Central Committee of the Communist Party of China on Further Deepening Reform Comprehensively to Advance Chinese Modernization"adopted by the third Plenary Session of the 20th Central Committee of the Communist Party of China further proposes that"We will refine the system of rules and regulations for intermediary service agencies to ensure that they operate in an honest and trustworthy way and fulfill their responsibilities in accordance with the law".While reaffirming the value and role of intermediary service agencies,it also points out the latest arrangements for promoting the construction of China's Credit System and the optimization and improvement of the regulatory system.How accounting firms can improve audit quality,do a good job in practice supervision,and help improve the quality and efficiency of financial and accounting supervision are the basic questions that must be answered by the accounting profession for its high-quality development,among which practice quality is the basic premise and guarantee.This paper discusses ten aspects such as attaching importance to audit planning,so as to provide useful reference for practitioners to do a solid job in auditing,improve audit quality,and help improve the quality and efficiency of financial and accounting supervision.
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