近3年来,各家会计师事务所受到了中国证券监督管理委员会、全国中小企业股份转让系统有限责任公司的大量处罚,部分主办注册会计师受到了相应的行政处罚,审计失败烽烟四起。为此本文试图基于业务质量控制的目标、原则及意义等基础性阐释,着重归纳当下质量控制的模式类型和制度框架,并提出优化措施。 In the past three years, various accounting firms have been heavily punished by the China Securities Regulatory Commission and the National Equities Exchange and Quotations Corporation. Some of the sponsored CPAs have received corresponding administrative penalties. Auditing failures have stalled. Therefore, this paper attempts to base on the basic principles of business quality control such as objectives, principles and significance of interpretation, focusing on the current quality control mode type and institutional framework, and put forward optimization measures.