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第一条为了促进会计师事务所提高业务水平,保持注册会计师执行业务的质量,根据《中华人民共和国注册会计师条例》和财政部《会计师事务所管理暂行办法》的有关规定,制定本办法。第二条业务检查包括同行检查和内部自查。同行检查由各地方协会组织所在地区各会
Article 1 These Provisions are formulated in accordance with the relevant provisions of the “Certified Public Accountants of the People’s Republic of China” and the “Provisional Measures for the Management of Certified Public Accountants” issued by the Ministry of Finance in order to promote CPA firms to raise their business standards and maintain the quality of their CPA business. The second business inspection, including peer inspection and internal self-examination. Peer inspection by the local associations in the region where the club