Research on the Supervision Mechanism of Economic Attestation Services

摘要

The current external quality control of economic attestation services is mostly concentrated on the front-end quality management (e.g., the setting of professional standards, the membership administration, etc.) and the back-end quality management (e.g., the peer review, the inspection of professional association, etc.), and lacks the external process control on the economic attestation service procedure. Hence, a comprehensive quality control system conducted by the government and the professional association has not been formed. This paper discusses the principles, contents, format of report of attestation supervision and the operation patterns, trying to establish an external supervision mechanism of economic attestation services to bridge the gap in the quality management system.