学士学位论文会计师事务所的会计和审计的质量控制体系设计英文资料译文.docx

学士学位论文会计师事务所的会计和审计的质量控制体系设计英文资料译文.docx

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学士学位论文会计师事务所的会计和审计的质量控制体系设计英文资料译文

xx大学xx学院

毕业论文（设计）

（英文资料译文）

学生姓名

专业班级

导师姓名

SYSTEMOFQUALITYCONTROLFORACPAFIRM’SACCOUNTINGANDAUDITING

1.01ThischapterdescribeshowaCPAfirmthathasmultipleoffices（Multi-OfficeCPAFirm）implementseachelementofqualitycontrolinitsaccountingandauditingpractice.Multi-OfficeCPAFirmisahypotheticalfirmthathas10officesin3statesandiscentrallymanaged.MultiOfficeCPAFirmhas15partners,100professionals,andaconcentrationoffinancialinstitutionclientsforwhichitperformsauditandattestservices.ThefirmusespracticeaidsthathavebeensubjectedtopeeringreviewinaccordancewithstandardsestablishedbytheAICPA.Thesepracticeaidsaresupplementedbyoralandwrittencommunicationsfromthefirm’spartners.Ithasnoissuerclients.

QUALITYCONTROLPOLICIESANDPROCEDURES

1.02Thefirm’ssystemofqualitycontrolconsistsofpoliciesdesignedtoachievetheobjectivesofthesystemandtheproceduresnecessarytoimplementandmonitorcompliancewiththosepolices.Thepoliciesandproceduresarerequiredtobedocumented.Multi-OfficeCPAFirmdocumentsitssystemofqualitycontrolbypreparingadocumentthatcomprehensivelydescribespoliciesandproceduresestablishedandmaintainedforeachelementofqualitycontrol.MultiOfficeCPAFirmreviewsthedocumentationatleastannuallyandupdatesitasnecessary.

1.03Thefirmshouldcommunicateitsqualitycontrolpoliciesandprocedurestoitspersonnel.Effectivecommunicationincludesthefollowing:

•Adescriptionofqualitycontrolpoliciesandproceduresandtheobjectivestheyaredesignedtoachieve

•Themessagethateachindividualhasapersonalresponsibilityforquality

1.04Multi-OfficeCPAFirmcommunicatesthesepoliciesandproceduresinwritingandmakesthedocumentationavailableelectronicallytoallprofessionalpersonnel.Multi-OfficeCPAFirmrequireseachindividualtobefamiliarwithandtocomplywiththesepoliciesandprocedures.Multi-OfficeCPAFirmalsoincludesproceduresforpersonneltocommunicatetheirviewsorconcernsonqualitycontrolmatterstopartners.

IfMulti-OfficeCPAFirmweretobeengagedtoperformauditservicesforanissuer,itmightneedtoreviseitsqualitycontrolpoliciesandprocedurestocomplywithPCAOB（PublicCompanyAccountingOversightBoard）standardsandtoreflectSEC（SecuritiesandExchangeCommission）requirementsapplicabletoauditsofissuers.

LEADERSHIPRESPONSIBILITIESFORQUALITYWITHINTHEFIRM

（THE“TONEATTHETOP”）

1.05Theobjectiveoftheleadershipresponsibilitieselementofasystemofqualitycontrolistopromoteaninternalculturebasedontherecognitionthatqualityisessentialinperformingengagements.Multi-OfficeCPAFirmsatisfiesthisobjectivebyestablishingandmaintainingthepoliciesandproceduresdescribedinparagraphs2.06–2.10.

1.06Policy1:

Thefirm’smanagingpartnerassumesultimateresponsibilityforthefirm’ssystemofqualitycontrol.Multi-OfficeCPAFirmimplementsthispolicythroughthefollowingprocedures:

•Havingthemanagingpartneracceptoverallresponsibilityforthefirm’ssystemofqualitycontrolandpromotingaquality-orientedculturebysendingclear,consistent,andfrequentmessagesthroughe-mails,letters,andrecordings

•Havingamissionstatementthatincludesthefirm’scorevaluesandtheimportanceofquality

•Informingpersonnelthatfailuretoadheretothefirm’spoliciesandproceduresregardingperformancequalityandcommitmenttoethicalprinciplesmayresultindisciplinaryaction

1.07Policy2:

Thefirmassignsmanagementresponsibilitiessothatcommercialconsiderationsdonotoverridethequalityoftheworkperformed.Multi-OfficeCPAFirmimplementsthispolicythroughthefollowingprocedures:

•Havingthemanagingpartnercontinuallyevaluateclientrelationshipsandspecificengagementssothatcommercialconsiderationsdonotoverridetheobjectivesofthesystemofqualitycontrol

•Emphasizingtoallpersonnelthatfeeconsiderationsandscopeofservicesshouldnotinfringeuponqualitywork

1.08Policy3:

Thefirmassignsoperationalresponsibilityforthefirm’squalitycontrolsystemtopersonnelwhohavesufficientandappropriateexperienceandabilitytoidentifyandunderstandqualitycontrolissuesandtodevelopappropriatepoliciesandprocedures,aswellasthenecessaryauthoritytoimplementthosepoliciesandprocedures.Multi-OfficeCPAFirmimplementsthispolicythroughthefollowingprocedures:

•Designatingaqualitycontrolpartnerwithoveralloperationalresponsibilityfordevelopingandimplementingappropriatepoliciesandproceduresforthefirm’squalitycontrolsystem

•Designatingaqualitycontrolindividualforeachoffice

1.09Policy4:

Thefirmdesignsproceduresaddressingperformanceevaluation,compensation,andadvancement（includingincentivesystems）withregardtopersonneltodemonstratethefirm’soverarchingcommitmenttotheobjectivesofthesystemofqualitycontrol.Multi-OfficeCPAFirmimplementsthispolicythroughthefollowingprocedures:

•Designingandimplementingperformanceevaluationandadvancementsystemsthat（a）rewardpartnersandstaffinvolvedintheaccountingandauditingpracticeforthequalityoftheirworkandtheircompliancewithprofessionalstandardsand（b）includepartnerperformancepeerevaluations.

•Establishingacompensationsystemthatprovidesincentivestoaccountingandauditingpartnersandsenior-levelemployeesforthequalityoftheiraccountingandauditingwork.

1.10Policy5:

Thefirmdevotessufficientandappropriateresourcesforthedevelopment,communication,andsupportofitsqualitycontrolpoliciesandprocedures.Multi-OfficeCPAFirmimplementsthispolicythroughthefollowingprocedures:

•Providingthedesignatedqualitycontrolpartnerwithsufficienttime,authority,andresourcestodevelop,implement,andmaintainthefirm’squalitycontrolpoliciesandprocedures

•Providingthefirm’squalitycontroldocumentationtopersonnelwhentheyareinitiallyhiredandreviewingthedocumentationwiththem

•Reviewingthefirm’squalitycontrolpoliciesandprocedureswithpersonnelatfirmtrainingsessionsatleastannually

RELEVANTETHICALREQUIREMENTS

1.11Theobjectiveoftherelevantethicalrequirementselementofasystemofqualitycontrolistoprovidethefirmwithreasonableassurancethatthefirmanditspersonnelcomplywithrelevantethicalrequirementswhendischargingprofessionalresponsibilities.Relevantethicalrequirementsincludeindependence,integrity,andobjectivity.Multi-OfficeCPAFirmsatisfiesthisobjectivebyestablishingandmaintainingthepoliciesandproceduresdescribedinparagraphs1.12–1.16.

1.12Policy1:

Personneladheretorelevantethicalrequirementssuchasthoseinregulations,interpretations,andrulesoftheAICPA,stateCPAsocieties,andstateboardsofaccountancy,statutes,theU.S.GovernmentAccountabilityOffice（GAO）,andanyotherapplicableregulators.Multi-OfficeCPAFirmimplementsthispolicythroughthefollowingprocedures:

•Assigningoneofitspartnerstheresponsibilityofrespondingtoquestions,resolvingmatters,anddeterminingthecircumstancesforwhichconsultationwithsourcesoutsidethefirmisrequiredformattersrelatedtoindependence,integrity,andobjectivity

•Identifyingcircumstancesforwhichdocumentationoftheresolutionofmattersisappropriate

•Maintainingacurrentlistofallentitieswithwhichfirmpersonnelareprohibitedfromhavingafinancialorbusinessrelationshipandallactivitiesinwhichthefirmisprohibitedfromengaging,asdefinedinthefirm’sindependencepolicies

•Establishingclearandconcisewrittenindependenceguidancecoveringrelationshipsandactivitiesthatimpairindependence,includingbutnotlimitedtoinvestments,loans,brokerageaccounts,businessrelationships,employmentrelationships,andfeearrangements

1.13Policy2:

Thefirmestablishesprocedurestocommunicateindependencerequirementstofirmpersonneland,whereapplicable,otherssubjecttothem.Multi-OfficeCPAFirmimplementsthispolicythroughthefollowingprocedures:

•Havingthemanagingpartner（throughe-mails,letters,orrecordings）emphasizetheconceptsofindependence,integrity,andobjectivityinthefirm’sprofessionaldevelopmentmeetings,intheacceptanceandcontinuanceofclientsandengagements,andintheperformanceofengagements.BecauseMulti-OfficeCPAFirmhasaconcentrationoffinancialinstitutionclients,thisalsoincludesdiscussingtheapplicabilityoftheseconceptstoengagementsforfinancialinstitutions,suchastheprohibitionagainstanymemberoftheengagementteamhavinga“non-grandfathered”loanwiththeinstitution,andthetypesofnotatesservicesthatcouldaffectindependence.

•Requiringperiodicindependenceandethicstrainingforallprofessionalpersonnel.Suchtrainingcoversthefirm’sindependenceandethicspoliciesandtheindependenceandethicsrequirementsofallapplicableregulators.

•Providingfrequentremindersofprofessionalresponsibilitiestopersonnel,suchasavoidingbehaviorthatmightbeperceivedasimpairingtheirindependenceorobjectivity.

•Informingpersonnelonatimelybasisofthoseentitiestowhichindependencepoliciesapplybydoingthefollowing:

—Preparingandmaintainingalistofentitieswithwhichfirmpersonnelareprohibitedfromhavingafinancialorbusinessrelationship

—Makingthelistavailabletopersonnelsotheymayevaluatetheirindependence（includingpersonnelnewtothefirmoranoffice）

—Notifyingpersonnelofchangesinthelist

Examplesofprohibitedactivitiesincludepr