论我国CPA审计职业道德缺失与监管机制重构

On Professional Virtue Omission and Reconstruction ofSupervision Mechanism of CPA Audit in China

本文分析了我国目前CPA行业审计职业道德缺失的原因,即CPA独立审计不独立,审计失信成本低,审计舞弊起诉难,审计违规处罚轻,审计环境污染重。并提出重构CPA审计市场监管机制的设想,即完善政府监管机制和行业自我监督机制,从制度上规范CPA审计职业道德行为。

The paper analyzes causes of current professional virtue omission in CPA audit such as independent CPA dependent of audit, low fidelity cost of audit and serions intermination of audit enviroment. It puts forward suggestions on how to reconstruct supervision mechanism to regulate professional virtue activity in CPA audit market.