The National Transportation Safety Board as a Prototype for a More Effective Quality Control Inquiry Committee.
借鉴国家运输安全委员会的运作模式，提出改进质量控制调查委员会效能的立法建议，以增强审计质量、缩小公众期望差距。
Abstract This article elaborates on the National Transportation Safety Board's powers and operations as a background, using the agency in identifying primary legislative enhancements needed to increase the Quality Control Inquiry Committee's effectiveness. An image and communication problem exists for the public accounting profession in the wake of tort litigation and the expectations gap; audit failures have and will arise. The objective of the profession should be to act in a meaningful way to substantively enhance our ability to reduce audit failures and to enhance the overall quality of information and professional services provided to the public. The self-regulatory system of the public accounting profession has been created in the wake of criticism and skepticism, to evolve to its current form. Its credibility is corroborated by SEC actions to increasingly rely on POB activities. Legislators' decisions to incorporate peer review requirements in various sectors of the economy is further evidence of the perceived benefit of such self-regulatory initiatives. Research findings support both the thoroughness of the peer review process and the effectiveness of that program in enhancing quality control.