注册会计师行为与独立审计制度

随着市场经济的发展和深入,资本市场对注册会计师高审计质量的需求与日俱增,对于独立审计制度的研究也显得日益重要.近年来,国内外相继爆出会计造假丑闻,而且越演越烈,使得注册会计师一度面临诚信危机和发展危机,人们开始对注册会计师行业"经济警察"的作用产生质疑.因此,对影响中国注册会计师审计制度的因素进行剖析具有重要的现实意义和研究价值.

Behaviour of the Certified Accountant and the Independent Audition System

The development of the market economy entails increasing demands for high-quality accountants and an independent audition system.Dishonest accounting and audition,however,have occurred frequently in recent years both in China and overseas,which brings the whole accounting profession to question.The present paper analyses causes of this dishonesty and proposes ways to combat it.