审计质量控制体系

全面建立审计质量控制体系，这是会计工作与时俱进的必然要求。

These are inevitable requests for accounting to keep the step of development of society .

因此，构建会计事务所审计质量控制体系具有很强的现实意义。

So it has great practical significance to construct the audit quality control system of accounting firm in our country .

最后，本文得出完善后的我国注册会计师审计质量控制体系框架。

At last , the article bring out a new frame of our country 's audit quality control system of CPA .

内部审计质量控制及其体系的讨论

Discussion on the quality control for the internal auditing

审计现场管理与控制是审计质量控制体系中一个非常重要的子系统。

The audit fieldwork management and control is a crucial subsystem of the entire audit quality control system .

本文就经济责任审计质量控制现状和如何建立经济责任审计质量控制体系进行探讨。

This text for the economic responsibility audit the necessity that the quality of quality control builds up and how build up an economic responsibility audit quality a control system to carry on a study .

本文的研究价值和创新之处在于：较为全面地分析了控制政府审计风险的措施，完整地论述了审计质量控制体系的建立，具有一定的指导性和可操作性。

The main value and innovation is that we make a comprehensive discussion of the measures of government audit risk control and the establishment of audit quality control system , which is instructive and maneuverable in some extent .

现有的关于内部审计质量的文献多是从理论上探讨内部审计质量控制体系的构建，采用实证方法的多是研究内部审计质量和某一因素之间的关系。

Existing literatures on internal audit quality mostly discuss the construction of the internal auditing quality control system on theoretical research .

本文的研究便建基于对审计本质的再认识，借助风险管理的基本理念和方法，旨在构建风险导向型审计质量控制体系。

This thesis is to construct a risk-oriented audit quality control system based on the theory and methods of risk management .