我国注册会计师行业发展主要问题及成因研究——基于审计报告提供者和需求者的问卷调查分析

本文采用问卷调查研究方法,对审计报告提供者的会计师事务所和审计报告的主要需求者被审计单位、机构投资者与个人投资者进行了问卷调研,研究发现,约七成调查对象认为我国审计质量在不断提高,但审计报告提供者和需求者之间对现有审计质量的认知存在较大差异。我国注册会计师行业发展也面临相应的问题,具体表现为审计质量与社会公众的审计期望差距较大、注册会计师同业和供需之间市场竞争环境存在矛盾、注册会计师行业数字化建设落后以及注册会计师行业人才供给不足。

Research on Major Problems Faced by Chinese CPA Profession in Development Process and Main Reasons

This article adopts the questionnaire survey research method to conduct a questionnaire survey among the accounting firms which are the providers of the audit reports,as well as the audited entities,institutional investors and individual investors in the demand side of audit reports.It shows that about 70%of the respondents believe that the audit quality in China has been continuously improving,while there is a big difference in the understanding of the current audit quality between the providers and demanders of the audit reports.The development of the Chinese CPA profession has faced the same problems,which have been demonstrated as a large gap between the audit quality and the audit expectations of the social public,and the backward digitalization and insufficient talent supplies in the CPA profession.