{"title":"中审亚太会计师事务所有限公司质量控制体系研究。","authors":"Xiuqing Wang","doi":"10.54097/ajmss.v5i1.13966","DOIUrl":null,"url":null,"abstract":"Accounting firms serve as the primary watchdogs and guardians of the market economy, bearing significant importance in facilitating the stable progress of the capital market. Many companies pursue higher profits while neglecting their social responsibilities, leading to an increasingly prevalent occurrence of financial fraud. Certified public accountants (CPAs) should strengthen their risk awareness during the auditing process, strictly adhere to auditing standards and relevant laws and regulations, and ensure the quality of accounting information from the planning stage of the audit. It is essential to enhance the quality control system to fundamentally reduce audit risks.","PeriodicalId":503570,"journal":{"name":"Academic Journal of Management and Social Sciences","volume":"38 9","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Research on the Quality Control System of China Audit Asia Pacific Certfied Public Accountants LLP.\",\"authors\":\"Xiuqing Wang\",\"doi\":\"10.54097/ajmss.v5i1.13966\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Accounting firms serve as the primary watchdogs and guardians of the market economy, bearing significant importance in facilitating the stable progress of the capital market. Many companies pursue higher profits while neglecting their social responsibilities, leading to an increasingly prevalent occurrence of financial fraud. Certified public accountants (CPAs) should strengthen their risk awareness during the auditing process, strictly adhere to auditing standards and relevant laws and regulations, and ensure the quality of accounting information from the planning stage of the audit. It is essential to enhance the quality control system to fundamentally reduce audit risks.\",\"PeriodicalId\":503570,\"journal\":{\"name\":\"Academic Journal of Management and Social Sciences\",\"volume\":\"38 9\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Academic Journal of Management and Social Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54097/ajmss.v5i1.13966\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Academic Journal of Management and Social Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54097/ajmss.v5i1.13966","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Research on the Quality Control System of China Audit Asia Pacific Certfied Public Accountants LLP.
Accounting firms serve as the primary watchdogs and guardians of the market economy, bearing significant importance in facilitating the stable progress of the capital market. Many companies pursue higher profits while neglecting their social responsibilities, leading to an increasingly prevalent occurrence of financial fraud. Certified public accountants (CPAs) should strengthen their risk awareness during the auditing process, strictly adhere to auditing standards and relevant laws and regulations, and ensure the quality of accounting information from the planning stage of the audit. It is essential to enhance the quality control system to fundamentally reduce audit risks.