中国CPA审计制度的四大特征

The Four Features of China's CPA Audit System

无论是英国、美国还是中国,CPA审计制度都是产生于防止资本交易舞弊,保护产权,实现市场公平有序竞争的共有信念,都是实现资本交易公平的一项市场制度基础设施。CPA审计制度不同于一般意义上的注册会计师审计活动,它是市场经济体制的基础设施之一,对经济活动具有普遍的适用性。它是一种弥补价格机制失灵的、充满矛盾的、准政府性的经济监督制度,是资本市场参与人在防止会计舞弊方面的一种博弈均衡。

CPA audit system is to prevent the embezzlement of capital transactions,protect property rights and compete fairly in the market.CPA audit system,different from CPA audit activities in a usual sense,is one of the infrastructures in the market economic system.In addition,it is also a supervision system to make up the malpractice of price mechanism and prevention of embezzlement of participants in the capital market.