下载APP
首页 > 美国注册会计师 > 考试动态 > 业界动态

AICPA美国注册会计师协会就质量管理相关准则征求意见

来源: 中国注册会计师协会 2021-04-23
普通

AICPA美国注册会计师协会就质量管理相关准则征求意见

The American Institute of CPAs’ (AICPA) Auditing Standards Board (ASB) has issued the exposure draft (ED), Proposed Quality Management Standards, that includes three interrelated standards that address the way CPA firms manage quality for their accounting and auditing practices. The standards offer a new proactive, risk-based approach to effective quality management systems within CPA firms, which will improve the scalability of the standards and promote a system tailored to the firm and its engagements.

“As the environment in which practitioners offer services becomes more diverse, it’s more important than ever for CPA firms to tailor their quality management processes to their circumstances and maintain and enhance audit quality,” said Tracy Harding, CPA, AICPA Auditing Standards Board Chair. “Our proposed revisions to the quality management standards offer CPA firms a framework for developing a quality management system that addresses each firm’s practice. The framework is converged with international standards so that firms performing engagements under those standards and generally accepted auditing standards (GAAS) use a consistent approach to quality management.”

The ED aligns with the International Auditing and Assurance Standards Board’s (IAASB) quality management standards. The proposed standards include changes such as using the terms quality management and engagement quality review instead of quality control and engagement quality control review, respectively, used in the current standards.

The three proposed standards are:

Proposed Statement on Quality Management Standards (SQMS) A Firm’s System of Quality Management

Proposed SQMS Engagement Quality Reviews

Proposed Statement on Auditing Standards (SAS) Quality Management for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards

The proposed standards would supersede Statement on Quality Control Standards No. 8, create a new QM section in AICPA Professional Standards and supersede SAS No. 122, as amended, section 220, Quality Control for an Engagement Conducted in Accordance with Generally Accepted Auditing Standards.

Interested parties are encouraged to submit their feedback to the ASB at CommentLetters@aicpa-cima.com by June 11, 2021. The ASB intends to begin addressing feedback at their July 26-29 meeting, and devote the entire August 11 meeting to further consideration of the feedback.

About the AICPA Auditing Standards Board

The ASB is the senior technical committee of the AICPA designated to issue auditing, attestation, and quality control standards applicable to the performance and issuance of audit and attestation reports for non-issuers. Its mission is to develop and communicate comprehensive performance, reporting, and quality control standards and practice guidance to enable auditors of non-issuers to provide high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public interest by improving existing and enabling new audit and attestation services.

About the American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 431,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, and federal, state, and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, builds the pipeline of future talent, and drives professional competency development to advance the vitality, relevance, and quality of the profession.

AICPA美国注册会计师协会就质量管理相关准则征求意见

美国注册会计师协会(AICPA)下属的审计准则委员会(ASB)就质量管理相关准则公开征求意见,共包括三项准则:

会计师事务所质量管理体系(A Firm’s System of Quality Management)

项目质量复核(Engagement Quality Reviews)

根据公认审计准则对审计实施的质量管理(Quality Management for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards)

上述准则通过积极、主动、基于风险导向的新方法增强了质量管理准则的可扩展性,完善了适用于会计师事务所及其业务的质量管理体系,指导会计师事务所实施有效的质量管理体系。

AICPA审计准则委员会表示,多样化的服务环境要求会计师事务所根据自身情况调整质量管理流程,并提升审计质量。上述准则中的质量管理体系框架与国际准则实现趋同,从而使根据国际准则和公认审计准则执行业务的会计师事务所采用一致的方法进行质量管理。该征求意见稿反馈日期截至2021年6月11日。

(原文链接:https://www.aicpa.org/press/pressreleases/2021/aicpa-proposed-new-quality-management-standards-aim-to-enhance-and-maintain-a-cpa-firm-audit-quality.html)

 ● 

美国注册会计师协会(AICPA)是美国的全国性会计职业组织,作为全国性会计职业组织美国注册会计师协会要求所有美国注册会计师需要遵守职业道德原则,美国注册会计师应当正直、客观、独立、谨慎。职业道德原则表明了美国注册会计师承担的责任,也反映了职业道德的基本信条。

随着经济全球化发展,普通财务人的竞争越发激烈,想要众多财务人中脱颖而出,熟悉国际的财务知识是必不可少的!aicpa报考条件和要求相对灵活,针对不同的情况有不同的报考条件。建议大家联系网校,由专业老师为您一对一评估,点击立即测是否符合报考条件>>

更多推荐:

拜登征税计划曝光:富人税率翻倍!慌了!

财政部 | 2021年度国际化高端会计人才选拔

81年宝妈每天学1小时 一年半通过AICPA

今日热搜
热点推荐:
精品课程

AICPA畅学无忧班

Get学霸同款课

20325人已学查看详情
申请购课优惠

微信扫码咨询

申请千元优惠

有奖原创征稿
取消
复制链接,粘贴给您的好友

复制链接,在微信、QQ等聊天窗口即可将此信息分享给朋友