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会协[2011]113号各省、自治区、直辖市注册会计师协会:为进一步提升行业整体执业质量,提高会计师事务所(以下简称事务所)执业质量检查工作科学化、规范化水平,2011年7月,中国注册会计师协会(以下简称中注协)将改革执业质量检查制度作为行业创先争优“制度建设年”活动的重要内容,发布了《会计师事务所执业质量检查制度改革方案》(以下简称《改革方案》),并修订出台了《会计师事务所执业质量检查制度》(以下简称《检
Huicheng [2011] No. 113 Institute of Certified Public Accountants of Provinces, Autonomous Regions and Municipalities: In order to further enhance the overall quality of practicing in the industry and improve the scientific and standardized quality inspection of certified public accountants firm (hereinafter referred to as the firm), in July 2011, China The Institute of Certified Public Accountants (hereinafter referred to as the China Acknowledgment Association) reviewed the reform of practicing quality inspection system as an important part of the activity of creating a favorable year for the industry and launching the “Reform Plan of Certified Public Accountants Practicing Quality Inspection System” (hereinafter referred to as “ ”Reform Program“) and revised and promulgated the ”Certified Public Accountants Practice Quality Inspection System“ (hereinafter referred to as ”seized