注册会计师执业环境与审计质量问题研究——供给与需求的视角

A Study on the CPA Practice Environment and Audit Quality——From a Supply-and-Demand Perspective

本文首先从供给和需求的角度构建了注册会计师执业环境的分析框架,并分别对供给环境与需求环境对审计质量的影响进行了分析,然后结合广东省的问卷调查结果对我国注册会计师执业环境存在的问题——“供给规范不够,需求引导不足”做了系统研究,在此基础上提出了相应的对策。

First of all,the paper constructs,from a supply-and-demand perspective,a framework for analyzing issues on CPA practice environment.Then we analyze the demand and supply sides of the CPA practice and their impacts on audit quality in general.By incorporating the results of our survey on the CPA practice in the Guangdong Province,we are able to systematically investigate the existing issues on the CPA practice environments.We identify the main problem as “insufficient regulation in supply,as well as ineffective induct of demand”,and provide solutions accordingly.