会计师事务所的质量控制外文文献中英文翻译.doc

外文文献翻译：原文+译文 文献出处：Barth M E, Landsman W R, Lang M H. International accounting standards andaccounting quality[J]. Journal of accounting research, 2008, 46(3): 467-498. 原文Accounting firm quality control: a research synthesis Abstract Along with the rapid development of the certified public accountants industry, small andmedium-sized accounting firms is one of the large groups, the basic business of public accountingfirm is audit services, firms want to be healthy is the key to the development of its audit qualityguarantee, so the key to the firms survival and development of audit quality control, in recentyears, a certified public accountant professional standard system has preliminarily set up, the smalland medium-sized firms management level and quality of work on the rise, in the economicmarket shows the role and the impact of also more and more big, but many small andmedium-sized firms should be recognized auditing has many problems. Small and medium-sizedaccounting firms as a result of the audit market competition is intense, the firms own resources,external environment is not perfect and so on various aspects, establish proper effective auditquality control system is the guarantee of the firm for its audit clients with high quality auditservice important measures for small and medium-sized accounting firms. Is the basis of theengagement quality standards rise, so it can improve the better service for our customers. Keywords: quality control, accounting firms, way 1Introduction With the continuous development of the economy and earnings users are increasinglydemanding for the quality of corporate earnings, under the fair value measurement model, due tothe fair value of the get involved more subjective judgment factors, use of earnings managementmore easily by the enterprise management, the development of information technology makes themanagement fraud means more hidden, so pay close attention to the audit quality of financialreport users. High quality audit beh