ABC会计师事务所正在制订业务质量控制制度,经过会计师事务所领导层集体研究,确立了下列重大质量控制制度: (1)合伙人的晋升与考核以业务量为主要考核指标,同时考虑遵循质量控制制度和相关职业道德要求的情况; (2)对员工介绍的客户,由员工所在

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问题 ABC会计师事务所正在制订业务质量控制制度,经过会计师事务所领导层集体研究,确立了下列重大质量控制制度:
    (1)合伙人的晋升与考核以业务量为主要考核指标,同时考虑遵循质量控制制度和相关职业道德要求的情况;
    (2)对员工介绍的客户,由员工所在部门经理根据收费的高低自行决定是否承接;
    (3)所有审计工作底稿应当在业务完成后90日内整理归档;
    (4)由于尚未取得上市公司审计资格,不予执行项目质量控制复核制度;
    (5)无论审计项目组内部的分歧是否得到解决,审计项目组必须保证按时出具审计报告;
    (6)以每3年为一个周期,选取已完成业务进行检查,检查对象为当年度考核等级位列后3名的项目合伙人。
    要求:针对上述(1)至(6)项,分别指出,ABC会计师事务所可能违反质量控制准则的情形,并简要说明理由。(根据2009年新制度考题修订)

选项

答案(1)合伙人的晋升与考核没有体现以质量为导向的理念。理由:根据质量控制准则的规定,会计师事务所在业绩评价过程中应当树立质量至上的意识,建立以质量为导向的业绩评价、薪酬及晋升的政策和程序。 (2)由部门经理根据收费的高低自行决定业务承接不符合规定。理由:会计师事务所在决定承接业务时应当确保满足三个条件:①能够胜任该项业务,并具有执行该项业务必要的素质、时间和资源;②能够遵守相关职业道德要求;③已考虑客户的诚信,没有信息表明客户缺乏诚信。 (3)审计工作底稿归档期限不符合要求。理由:审计工作底稿的归档期限应为审计报告日后60天内或审计业务中止日后60天内。 (4)项目质量控制复核制度不符合规定。理由:会计师事务所除对上市公司财务报表审计业务必须实施项目质量控制复核外,还可以自行建立判断标准,确定对那些涉及公众利益范围较大或已识别出存在重大异常情况或较高风险的特定业务,实施项目质量控制复核。 (5)项目组内部意见分歧解决不符合规定。理由:根据质量控制准则的要求,只有项目组内部意见分歧得到解决后,项目合伙人才能出具报告。 (6)质量监控政策不符合规定。理由:会计师事务所应当周期性地选取已完成的业务进行检查,周期最长不得超过3年。在每个周期内.应对每个项目合伙人的业务至少选取一项进行检查。 英文 (1)The partner’s promotion and performance e valuation policies d0 not demonstrate the firm’s overriding commitment t0 quality. ACcording to the requirement 0f Standards on Quality Control,the firm shall recognize that the firm’s business strategy i8 subjec!.t0 the overriding requirement to the firm to achieve quality.The firm policies and procedures addressing pel"formance evaluation,compensation and promotion policies and proceduresshall be designed to demonstrate the firm’s overriding commitment to quality. (2)The engagement acceptance policies do not comply with relevant requirement. ACcording to the requirement of Standards on Quality Control,when considering the acceptance of engagement,the firm shall consider the integrity of the client.the competence,capabilities,time and resources to perform the engagement,and the compliance with ethical requirement. (3)The policies of the assembly of final engagement files do not comply with relevant requirement. ACcording to the requirement of Standards on Quality Control,the firm shall complete the assembly of final engagement files on a timely basis.The assembly of final engagement files shall be completed not more than 60 days after the date of the engagement report. (4)The engagement quality control review policies do not comply with relevant requirement. Aside from the engagement quality control review requirement of all audits of the financial statements of listing companies(and those required by laws and Regulations),the firm shall set out criteria to identifyspecific engagements involving either a matter of publicinterest or identification of significant unusual circumstance or high risks,and require an engage—mentquality control review for all engagement meeting relevant criteria. (5)The policies of resolving difference of opinion within the engagement do not comply with relevant requirement. The engagement partner/in—-charge shall not issue the report until the contentious matter(or differenee of opinion within the engagement)is resolved. (6)The monitoring policies do not comply with relevant requirement. The firm shall select completed engagements on acyclical basis for inspection.Engagements selected forinspection shall include at least one engagement foreach engagement partner over the inspection cycle.

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