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

1、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SYSTEM OF QUALITY CONTROL FOR A CPA FIRM SACCOUNTING AND AUDITING1.01 This chapter describes how a CPA firm that has multiple offices (Multi-Office CPA Firm) implements each element of quality control in its accounting and auditing practice. Multi-Office CPA Firm

2、 is a hypothetical firm that has 10 offices in 3 states and is centrally managed. Multi Office CPA Firm has 15 partners, 100 professionals, and a concentration of financial institution clients for which it performs audit and attest services. The firm uses practice aids that have been subjected to pe

3、ering review in accordance with standards established by the AICPA. These practice aids are supplemented by oral and written communications from the firm s partners. It has no issuer clients.QUALITY CONTROL POLICIES AND PROCEDURES1.02 The firm s system of quality control consists of policies designe

4、d to achieve the objectives of the system and the procedures necessary to implement and monitor compliance with those polices. The policies and procedures are required to be documented. Multi-Office CPA Firm documents its system of quality control by preparing a document that comprehensively describ

5、es policies and procedures established and maintained for each element of quality control. Multi Office CPA Firm reviews the documentation at least annually and updates it as necessary.1.03 The firm should communicate its quality control policies and procedures to its personnel. Effective communicat

6、ion includes the following:? A description of quality control policies and procedures and the objectives they are designed to achieve? The message that each individual has a personal responsibility for quality1.04 Multi-Office CPA Firm communicates these policies and procedures in writing and makes

7、the documentation available electronically to all professional personnel. Multi-Office CPA Firm requires each individual to be familiar with and to comply with these policies and procedures. Multi-Office CPA Firm also includes procedures for personnel to communicate their views or concerns on qualit

8、y control matters to partners.If Multi-Office CPA Firm were to be engaged to perform audit services for an issuer, it might need to revise its quality control policies and procedures to comply with PCAOB (Public Company Accounting Oversight Board) standards and to reflect SEC (Securities and Exchang

9、e Commission) requirements applicable to audits of issuers.LEADERSHIP RESPONSIBILITIES FOR QUALITY WITHIN THE FIRM (THE “TONE AT THE TOP”)1.05 The objective of the leadership responsibilities element of a system of quality control is to promote an internal culture based on the recognition that quali

10、ty is essential in performing engagements. Multi-Office CPA Firm satisfies this objective by establishing and maintaining the policies and procedures described in paragraphs 2.06-.10.1.06 Policy 1: The firm s managing partner assumes ultimate responsibility for the firm s smysotefquality control. Mu

11、lti-Office CPA Firm implements this policy through the following procedures:? Having the managing partner accept overall responsibility for the firmssystem of quality control and promoting a quality-oriented culture by sending clear, consistent, and frequent messages through e-mails, letters, and re

12、cordings? Having a mission statement that includes the firms core values and theimportance of quality? Informing personnel that failure to adhere to the firms policies andprocedures regarding performance quality and commitment to ethical principles may result in disciplinary action1.07 Policy 2: The

13、 firm assigns management responsibilities so that commercial considerations do not override the quality of the work performed. Multi-Office CPA Firm implements this policy through the following procedures:? Having the managing partner continually evaluate client relationships and specific engagement

14、s so that commercial considerations do not override the objectives of the system of quality control? Emphasizing to all personnel that fee considerations and scope of services should not infringe upon quality work1.08 Policy 3: The firm assigns operational responsibility for the firms qucontrol syst

15、em to personnel who have sufficient and appropriate experience and ability to identify and understand quality control issues and to develop appropriate policies and procedures, as well as the necessary authority to implement those policies and procedures. Multi-Office CPA Firm implements this policy

16、 through the following procedures:? Designating a quality control partner with overall operational responsibility for developing and implementing appropriate policies and procedures for the firm quality control system? Designating a quality control individual for each office1.09 Policy 4: The firm d

17、esigns procedures addressing performance evaluation, compensation, and advancement (including incentive systems) with regard to personnel to demonstrate thefirm s overarching commitmenttthoe objectives of the system of quality control. Multi-Office CPA Firm implements this policy through the followi

18、ng procedures:? Designing and implementing performance evaluation and advancement systems that (a) reward partners and staff involved in the accounting and auditing practice for the quality of their work and their compliance with professional standards and (b) include partner performance peer evalua

19、tions.? Establishing a compensation system that provides incentives to accounting and auditing partners and senior-level employees for the quality of their accounting andauditing work.1.10 Policy 5: The firm devotes sufficient and appropriate resources for the development, communication, and support

20、 of its quality control policies and procedures. Multi-Office CPA Firm implements this policy through the following procedures:? Providing the designated quality control partner with sufficient time, authority,and resources to develop, implement, and maintain the firm s quality control policies and

21、procedures? Providing the firm s quality control documentation to personnel when they areinitially hired and reviewing the documentation with them? Reviewing the firm s quality control policieasnd procedures with personnelat firm training sessions at least annuallyRELEVANT ETHICAL REQUIREMENTS1.11 T

22、he objective of the relevant ethical requirements element of a system of quality control is to provide the firm with reasonable assurance that the firm and its personnel comply with relevant ethical requirements when discharging professional responsibilities. Relevant ethical requirements include in

23、dependence, integrity, and objectivity. Multi-Office CPA Firm satisfies this objective by establishing andmaintaining the policies and procedures described in paragraphs 1.12.16.1.12 Policy 1: Personnel adhere to relevant ethical requirements such as those in regulations, interpretations, and rules

24、of the AICPA, state CPA societies, and state boards of accountancy, statutes, the U.S. Government Accountability Office (GAO), and any other applicable regulators. Multi-Office CPA Firm implements this policy through the following procedures:? Assigning one of its partners the responsibility of resp

25、onding to questions, resolving matters, and determining the circumstances for which consultation with sources outside the firm is required for matters related to independence, integrity, and objectivity? Identifying circumstances for which documentation of the resolution of matters is appropriate? M

26、aintaining a current list of all entities with which firm personnel are prohibited from having a financial or business relationship and all activities in which the firm is prohibited from engaging, as defined in the firms independence policie? Establishing clear and concise written independence guid

27、ance covering relationships and activities that impair independence, including but not limited to investments, loans, brokerage accounts, business relationships, employment relationships, and fee arrangements1.13 Policy 2: The firm establishes procedures to communicate independence requirements to f

28、irm personnel and, where applicable, others subject to them. Multi-Office CPA Firm implements this policy through the following procedures:? Having the managing partner (through e-mails, letters, or recordings) emphasize the concepts of independence, integrity, and objectivity in the firmprofessiona

29、l development meetings, in the acceptance and continuance of clients andengagements, and in the performance of engagements. Because Multi-Office CPA Firm has a concentration of financial institution clients, this also includes discussing the applicability of these concepts to engagements for financi

30、al institutions, such as the prohibition against any member of the engagement team having a “ non-grandfathered ” loan with the institution, and the types of notates services that could affect independence.? Requiring periodic independence and ethics training for all professional personnel. Such tra

31、ining covers the firmes iannddepeethnicdsenpcolicies and theindependence and ethics requirements of all applicable regulators.? Providing frequent reminders of professional responsibilities to personnel, such as avoiding behavior that might be perceived as impairing their independence or objectivity

32、.? Informing personnel on a timely basis of those entities to which independence policies apply by doing the following: Preparing and maintaining a list of entities with which firm personnel are prohibited from having a financial or business relationship Making the list available to personnel so the

33、y may evaluate their independence (including personnel new to the firm or an office) Notifying personnel of changes in the listExamples of prohibited activities include providing certain valuation and information technology services to an audit client. See the rules of specific standard-setters to d

34、etermine the extent and relevance of any prohibition.1.14 Policy 3: The firm establishes procedures to identify and evaluate possible threats to independence and objectivity, including the familiarity threat that may be created by using the same senior personnel on an audit or attest engagement over

35、 a long period of time, and to take appropriate action to eliminate those threats or reduce them to an acceptable level by applying safeguards. Multi-Office CPA Firm implements this policy through the following procedures:? Assigning a partner who is not otherwise associated with the engagement, or

36、who practices in an office other than the office that performs the attest engagement, to review the engagement? Requiring approval of the assignment of engagement personnel by another partner or manager? Rotating engagement partners periodically? Establishing additional procedures that provide safeg

37、uards when the firm performs audit or other attest work for (a) significant clients or (b) clients at which partners or other senior personnel are offered key management positions, or accept offers of employment, by utilizing the procedures contained in the AICPA Code of Professional Conduct, ET sec

38、tion 100.01 and 100.04, Conceptual Framework for AICPA Independence Standards (AICPA, Professional Standards, vol. 2)? Designating a senior-level partner to be responsible for overseeing the adequate functioning of the firm s independence policies? Implementing a system to identify investment holdin

39、gs of partners and managers that might impair independence? Requiring all professionals to report, on a timely basis when identified, apparent violations of independence, integrity, or objectivity policies involving themselves, their spouses, or their dependents and the corrective actions taken or p

40、roposed to be taken? Establishing a requirement for all professional personnel to notify the managing partner in each office of any potential activities that might impair independence or violate ethics rules, including services provided to entities with which firm personnel are prohibited from havin

41、g a business relationship? Establishing a program that protects professional personnel who report potential ethics or independence violations to the proper parties in compliance with firm policy? Requiring the managing partner in each office, or a person designated by the managing partner, to period

42、ically review unpaid fees from clients to ascertain whether any outstanding amounts impair the firm s independence? Developing guidance that sets forth the consequences for professional personnel who violate the firm s independence policies and procedures, includingengaging in activities with entiti

43、es with which firm personnel are prohibited from having a business relationship Requiring all professional personnel to review the list of entities with which firm personnel are prohibited from having a business relationship before a professional or the spouse or dependent of a professional obtains

44、a security or financial interest in an entity? Establishing criteria that determine the need for safeguards for engagements where monitoring procedures or peer review have identified weaknesses in previous years or the same senior personnel have been used for five years or more on an audit or attest

45、ation engagement? Documenting any safeguards applied to eliminate threats to independence or reduce them to an acceptable level? Promptly communicating identified breaches of these policies and procedures, and the required corrective actions, to the engagement partner who, with the firm, needs to ad

46、dress the breach and other relevant personnel in the firm and those subject to the independence requirements who need to take appropriate action? Obtaining confirmation from the engagement partner and other relevant personnel that the required corrective actions have been taken1.15 Policy 4: The fir

47、m withdraws from engagements if effective safeguards to reduce threats to independence to an acceptable level cannot be applied. Multi-Office CPA Firm implements this policy through the following procedures:? Consulting within the firm and, if necessary, with legal counsel and other parties when the

48、 firm believes that effective safeguards to reduce threats to independence to an acceptable level cannot be applied? Withdrawing from engagements when effective safeguards to reduce threats to independence to an acceptable level cannot be applied1.16 Policy 5: The firm obtains written confirmation,

49、at least annually, of compliance with its policies and procedures on independence from all firm personnel required to be independent by relevant requirements. Multi-Office CPA Firmimplements this policy through the following procedures:? Obtaining written representations from personnel, upon hire an

50、d on an annual basis, stating that they have read the firm s independence, integrity, andobjectivity policies, understand the applicability of those policies to their activities, and have complied with the requirements of those policies since their last representation (such written representations a

51、re accompanied by the most current list of all entities with which firm personnel are prohibited from having a financial or business relationship)? Assigning responsibility to the firm-cosnqtruoal lpitayrtner for obtainingsuch written representations, reviewing independence compliance files for comp

52、leteness, and resolving reported exceptions? Requiring the engagement partner to sign a step in the engagement program attesting to compliance with independence requirements that apply to the engagement10会计师事务所的会计和审计的质量控制体系1.01 本章主要描述了会计师事务所 ,有多个办事处 （多局会计师事务所 ） 实现 了它的会计和审计实务中各个质量控制的要素， 多局会计师事务所是一个假设

53、性 的公司，有 10 个办事处， 3个州，进行集中管理。 Multi Office 会计师事务所有 15 家合作伙伴， 100 名专业人员，浓度为金融机构客户，执行审计和鉴证服务。 该公司使用实践辅助， 以此一直受到同行按照注协成立的标准进行审查。 这些实 践辅助是从公司的合作伙伴以口头和书面沟通，它并没有发行人客户。质量控制政策和程序1.02 公司的质量控制体系包括了政策旨在实现目标的系统和程序必须实施 和监督遵守这些政策， 而政策和程序要求记录。 多办公室的会计师事务所的质量 控制体系文件准备一份文件， 全面描述了政策和程序建立和维护为每个元素的质 量控制。多局会计师事务所至少每年一次审查

54、文档，必要时还要进行更新。1.03 该公司应进行沟通，表现在质量控制政策、程序以及人员方面的沟通。 而有效的沟通包括以下内容：?描述质量控制政策和程序，他们的目标是实现的 ?消息是每个人都有的质量责任1.04 多局会计师事务所传达的这些政策和程序， 是以书面形式提供给所有专 业的文档电子人员， 进而需要每一个人熟悉和遵守这些政策和程序。 它还包括程 序人员对合作伙伴进行沟通，说明其观点或质量控制关注的问题。如果多局会计师事务所从事执行发行人的审计服务， 它可能需要修改其质量 控制政策和程序，以符合PCAOB （公众公司会计监督委员会）的标准，并反映 SEC （美国证券交易委员会）适用于发行人的

55、审核要求。在公司内质量领导责任（“高层基调”）1.05 目标领导职责的一个要素的质量控制体系是促进内部文化基于识别,质量是在执行活动的根本。多局会计师事务所应通过建立和维护政策满足这一目 标，其政策的描述在段落 2.06 - -2.10。1.06政策1：该公司的管理合伙人应承担最终责任的质量控制体系。多局会 计师事务所实施这一政策通过以下步骤：?具有管理合伙人接受全面负责公司的质量控制体系，通过发送清晰的、一 致的信息、电子邮件等方式来促进一个素质文化?具有使命声明，包括该公司核心价值观和质量的重要性?通知人员未能遵守该公司的政策、程序、性能品质和道德原则的承诺，贝U 会导致纪律处分1.07政

56、策2:该公司指定的管理职责，以便商业考虑不覆盖执行工作的质量。 多局会计师事务所实施这一政策通过以下步骤：?具有管理合伙人不断评估客户关系和具体业务，以便商业考虑不覆盖目标体系的质量控制?强调所有人员，服务费用的考虑和范围不应该侵犯质量工作1.08政策3:该公司指定人员负责公司的质量管理体系，操作人员要有足够 适当的经验和能力来识别和理解质量控制问题，制定适当的政策和程序，以及必要的权力来推行这些政策和程序。实现这个政策多局会计师事务所通过以下程 序：?该公司的质量控制系统指定一个质量控制合作伙伴与整体运营负责开发和 实施适当的政策和程序，?对于每个办公室指定个人质量控制1.09政策4:公司设

57、计程序解决绩效评估、薪酬、晋升（包括激励系统）关于人 员展示公司的总体承诺的目标系统的质量控制。实现这个政策多局会计师事务所通过以下程序：?设计和实施绩效评估和发展系统，奖励合作伙伴和员工参与会计和审计实 践对他们工作的质量和他们的符合专业标准和包括伙伴性能的评估。?建立薪酬激励系统，提供会计、审计合伙人和高级员工质量会计和审计工 作。1.10政策5:该公司投入足够的和适当的资源来发展，通信，支持它的质量控制 政策和程序。实现这个政策多局会计师事务所通过以下程序：?提供指定的质量控制合作伙伴有足够时间、权力和资源来开发，实施和维护 公司的质量控制政策和程序?提供该公司的质量控制文档人员当他们最

58、初是雇佣和审查文档和他们?审查该公司的质量控制政策、程序以及人员在公司的培训至少每年进行一 次相关的道德要求1.11 目标相关的伦理要求，质量控制提供合理保证的公司 ,该公司及其人员 遵守相关的伦理要求当卸货专业责任。 有关伦理需求包括独立性、 完整性和客观 性。满足这一目标多局会计师事务所通过建立和维护政策和程序中描述的段落1.12 - -1.16。1.12政策 1:人员遵守相关的伦理要求 ,如那些在规定 ,解释 ,和规则的会计师协 会、国家注册会计师的社会 ,国家的董事会会计、法规 ,美国政府问责办公室 (GAO), 和任何其他适用的监管机构。实现这个政策多局会计师事务所通过以下程序 :?分配其合伙人之一的责任 ,应对问题 ,解决问题 ,和确定情况下 ,咨询公司外部 的来源是需要相关事项的独立、完整性和客观性?确定情况下 ,文档的解决问题是合适的?保持所有实体与公司人员被禁止拥有财务或业务关系和所有活动中,该公司是界定了公司的独立政策?建立明确和简洁的书面独立指导覆盖关系和活动,损害独立 ,包括但不限