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近年来,中注协坚持以诚信建设为主线,以维护社会公众利益为根本宗旨,在行业自律体制建设、提高行业监管水平等方面做了大量的工作。2004年3月中注协颁布了《会计师事务所执业质量检查制度》并开始组织实施。各地协会高度重视检查工作,都把2004年事务所执业质量检查列为协会全年工作的重点,按照统一部署,认真组织开展事务所执业质量检查,取得了显著的成效,也积累了宝贵的经验。本刊编发了部分地区协会的经验介绍材料,希望能够从一个侧面展示,在过去的一年里全行业为做好执业质量检查工作所付出的努力和取得的成效,同时希望由此促进各方面交流经验,更好地完成2005年的检查工作。
In recent years, China AICPA has done a great deal of work in accordance with the principle of sincerity building as the main line, maintaining the interests of the public as the fundamental purpose, building the self-discipline system in the industry and raising the level of supervision in the industry. In March 2004, AICPA promulgated the “Certified Public Accountants Practice Quality Inspection System” and started to organize the implementation. All local associations attach great importance to inspection work. All of them put the examination of the quality of practice in 2004 as the focus of the annual work of the association. They conscientiously organized quality inspections of practicing in the firm according to unified arrangements and achieved remarkable results and accumulated valuable experience . The magazine compiled part of the experience of regional associations to introduce the material, hoping to be able to show from a side in the past year in the industry for doing a good job quality inspection work done and the efforts made, and hope to promote all aspects Exchange experiences and better complete the inspection in 2005.