对业务质量承担的领导责任
Para 18
The firm shall establish policies and procedures designed to promote an internal culture recognizing that quality is essential in performing engagements.
第18段：会计师事务所应当制定政策和程序，培育以质量为导向的内部文化。
Such policies and procedures shall require the firm’s chief executive officer (or equivalent) or, if appropriate, the firm’s managing board of partners (or equivalent) to assume ultimate responsibility for the firm’s system of quality control.
这些政策和程序应当要求会计师事务所的首席执行官（或类似人员），或如适当，会计师事务所的合伙人管理委员会（或类似机构），对质量控制制度承担最终责任。
Promoting an Internal Culture of Quality
The firm’s leadership and the examples it sets significantly influence the internal culture of the firm.
The promotion of a quality-oriented internal culture depends on clear, consistent and frequent actions and messages from all levels of the firm’s management that emphasize the firm’s quality control policies and procedures, and the requirement to:
- perform work that complies with professional standards and applicable legal and regulatory requirements; and
- issue reports that are appropriate in the circumstances.
Such actions and messages encourage a culture that recognizes and rewards high-quality work.
These actions and messages may be communicated by, but are not limited to, training seminars, meetings, formal or informal dialogue, mission statements, newsletters, or briefing memoranda.
They may be incorporated in the firm’s internal documentation and training materials, and in partner and staff appraisal procedures such that they will support and reinforce the firm’s view on the importance of quality and how, practically, it is to be achieved.
培育重视质量的内部文化
会计师事务所领导层及其作出的示范对会计师事务所的内部文化有重大影响。
培育以质量为导向的内部文化有赖于会计师事务所各级管理层通过清晰、一致及经常的行动示范和信息传达，强调会计师事务所的质量控制政策和程序，并作下列要求：
（a）按照职业准则和适用的法律法规的规定执行工作；
（b）出具适合具体情况的报告。
这些行动和信息促进会计师事务所形成认可并奖励高质量工作的文化。
会计师事务所可以通过（但不限于）培训研讨班、会议、正式或非正式的谈话、职责说明书、新闻通讯或备忘录传达这些行动和信息，并将其体现在会计师事务所的内部文件、培训资料，以及对合伙人及员工的评价程序中，以支持和强化会计师事务所对质量的重要性以及如何切实实现高质量的认识。
Of particular importance in promoting an internal culture based on quality is the need for the firm’s leadership to recognize that the firm’s business strategy is subject to the overriding requirement for the firm to achieve quality in all the engagements that the firm performs.
Promoting such an internal culture includes:
- Establishment of policies and procedures that address performance evaluation, compensation, and promotion (including incentive systems) with regard to its personnel, in order to demonstrate the firm’s overriding commitment to quality;
- Assignment of management responsibilities so that commercial considerations do not override the quality of work performed; and
- Provision of sufficient resources for the development, documentation and support of its quality control policies and procedures
会计师事务所的管理层需要认识到，其经营策略服从于执行所有业务都要保证质量这一要求，这对于培育以质量为基础的内部文化尤其重要。
培育这样的内部文化包括：
- 针对会计师事务所人员制定有关业绩评价、薪酬和晋升（包括激励制度）的政策和程序，以表明
- 质量至上的理念；
- 合理确定管理责任，以避免重商业利益，轻业务质量；
- 投入足够的资源制定和执行质量控制政策和程序，并形成相关文件记录。
Para 19
The firm shall establish policies and procedures such that any person or persons assigned operational responsibility for the firm’s system of quality control by the firm’s chief executive officer or managing board of partners has sufficient and appropriate experience and ability, and the necessary authority, to assume that responsibility.
第19段：会计师事务所应当制定政策和程序，使受会计师事务所首席执行官或合伙人管理委员会委派负责质量控制制度运作的人员具有足够、适当的经验和能力，以及必要的权限以履行其责任。
Assigning Operational Responsibility for the Firm’s System of Quality Control
Sufficient and appropriate experience and ability enable the person or persons responsible for the firm’s system of quality control to identify and understand quality control issues and to develop appropriate policies and procedures.
Necessary authority enables the person or persons to implement those policies and procedures.
会计师事务所质量控制制度运作责任的分配
充分、适当的经验和能力使会计师事务所负责质量控制制度的人员能够识别和了解质量控制问题，并制定适当的政策和程序。
必要的权限使其能够实施这些政策和程序。
