This paper would analyze the current situation and put out the suggestions to the current development of the CPA Profession in China. The current situation： market segmentation, interruption by administration; workin...This paper would analyze the current situation and put out the suggestions to the current development of the CPA Profession in China. The current situation： market segmentation, interruption by administration; working under beneficially and violating rules when auditing; lack of rules, self-contradict in system; self-discipline is not strict, sanction is not effective. The Suggestions： reducing the administration interruption, and emphasizing the macro view of supervision and controlling; establishing a sound quality controlling system, and emphasizing the risk mechanism; perfecting the laws and regulations, carrying out the auditing profession according to laws; accelerating the development of the profession and emphasizing the profession standard.展开更多
文摘This paper would analyze the current situation and put out the suggestions to the current development of the CPA Profession in China. The current situation： market segmentation, interruption by administration; working under beneficially and violating rules when auditing; lack of rules, self-contradict in system; self-discipline is not strict, sanction is not effective. The Suggestions： reducing the administration interruption, and emphasizing the macro view of supervision and controlling; establishing a sound quality controlling system, and emphasizing the risk mechanism; perfecting the laws and regulations, carrying out the auditing profession according to laws; accelerating the development of the profession and emphasizing the profession standard.
