对注册会计师行业诚信问题的再认识

审计独立性的丧失、市场供大于求的负面影响、法律不完备、社会诚信缺失、不恰当地降低查账成本是注册会计师行业诚信危机的主要根源。提高注册会计师行业诚信水平的关键举措在于：加大宏观监管力度，规范会计师事务所的执业范围及实行客户轮换制，完善注册会计师行业的相关法律，加快会计师事务所内部管理体制改革，建立信用制度和加强诚信教育。

Credit Problems of C.P.A

The main cause of credit crisis of CPA sector lies in the loss of audit independence, side effect of supply surpassing demand in market, imperfection of laws, and the loss of social credit improper reduction of audit cost. The key to raise the credit level of CPA sector is to strengthen macro-regularization, normalize practice scope of CPA offices, carry out the transfer system of clients, perfect related laws of CPA sector, speed up internal system reform CPA offices, and build credit system and credit education.