第1个回答 2009-06-03
At present, China's market to a large number of mostly small and medium-sized accounting firms, and a large number of small and medium-sized accounting firms less competitive, in order to survive on the only firm to take extraordinary measures to compete and win over business. This audit of the current performance of the market especially intense. Such as through government intervention, with the result that the relationship between audit commissioned by the government and entrusted with the executive order. There are low-cost means to recruit through the audit business to get through the rope in the relationship between the case and so many auditing.
Audit quality is a registered firm of accountants and their lives, is a registered accountants based on the survival and development. The firm's quality control is to ensure that the key to audit quality. In order to firm long-term effective development, quality control is very important to run small and medium-sized accounting firm in the existence of a large number of issues, as a result of small-scale, vicious competition between firms, the internal management of non-strictly, only to overcome these problems, improve quality control, small and medium-sized accounting firms In this paper, the quality control issues that exist in the analysis, and proposed a solution, I hope through the reform of the quality control,
To promote the development of firms.
第2个回答 2009-06-06
At present, our country is in the majority on the marketplace with large amount of middle minitype acounting firm , the acounting firm of large amount of middle minitype is short of but competition , will can only adopt the extraordinary means, the survival for office , participates in the business competing , roping in. This is in our country at present the behaviour on auditing a marketplace is especially fierce. If passing government's administrative intervention, cause auditing the administrative decree entrusting with being entrusted with concerning becoming the government. There are still by the fact that the means comes to drum up at a low price auditing business, wait condition infinite changes for a while by roping relation in coming to get auditing business. Auditing mass is certified public accountant and their office's life, basis being that certified public accountant industry exists and develops. But, office's mass under the control of is to ensure the key auditing mass. The effective for office's long range development , mass under the control of are very important , the middle minitype acounting firm is small in the problem there being existing a great quantity in operation , because of scale, hostile competition between office, that the inside manages is not strict , control only when overcoming these problem , improve the quality, the problem the main body of a book there is existed in mass under the control of centring minitype acounting firm middle has carried out analysis , has brought forward the scheme solving and, hope can pass the reformation to mass under the control of , promote development of office.