| 论我国CPA审计职业道德缺失与监管机制重构 |
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| 引用本文： | 张福康. 论我国CPA审计职业道德缺失与监管机制重构[J]. 山西财政税务专科学校学报, 2005, 7(4): 28-32 |
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| 作者姓名： | 张福康 |
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| 作者单位： | 扬州大学管理学院,江苏,扬州,225009 |
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| 摘 要： | 本文分析了我国目前CPA行业审计职业道德缺失的原因，即CPA独立审计不独立，审计失信成本低，审计舞弊起诉难，审计违规处罚轻，审计环境污染重。并提出重构CPA审计市场监管机制的设想，即完善政府监管机制和行业自我监督机制，从制度上规范CPA审计职业道德行为。
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| 关 键 词： | CPA审计职业道德 监管机制 |
| 文章编号： | 1008-9306（2005）04-0028-05 |
| 收稿时间： | 2004-10-10 |
| 修稿时间： | 2004-10-10 |
On Professional Virtue Omission and Reconstruction of Supervision Mechanism of CPA Audit in China |
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| ZHANG Fu-kang. On Professional Virtue Omission and Reconstruction of Supervision Mechanism of CPA Audit in China[J]. Journal of Shanxi Finance and Tax College, 2005, 7(4): 28-32 |
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| Authors: | ZHANG Fu-kang |
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| Abstract: | The paper analyzes causes of current professional virtue omission in CPA audit such as independent CPA dependent of audit, low fidelity cost of audit and serions intermination of audit enviroment. It puts forward suggestions on how to reconstruct supervision mechanism to regulate professional virtue activity in CPA audit market. |
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| Keywords: | CPA audit professional virtue supervision mechanism |
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