广东省注册会计师行业现状述评

本文从会计师事务所规模、组织形式、业务结构、队伍素质、行业管理、内部管理和审计质量等方面,对比全国或国际会计公司情况,评述了广东省注册会计师行业现状,旨在认清自我、找出差距并采取措施。使广东注册会计师行业蓬勃发展,更好地面对加入WTO的机遇和挑战。

Thisp aper comments on thep rofession of certified public accountant( CPA)i n Guangdongp rovince from several aspectsi ncluding thea ccountant firm scale, organizational form, business structure, staff quality, audit quality, etc., in contrast to the overall situation of national or the international accountant company. The aim is to analyze the problems that exist in the profession, so as to find outt he guidelines for a booming CPA profession and meet the opportunities andt he challengesa fter joining the WTO.