Research On Supervision Indicator For The CPA Firm

Based on the history of the development of regulatory integrity of accounting firms, accounting firms monitoring the integrity of the essence. Regulatory powers to protect monitor and supervise the evaluation of the contents of the study, based on Marxist economics, Institutional Economics, Control theory of economics, literature review and analysis of the methods of investigation and study social work. First we monitor the integrity of the accounting firm theoretical description of the nature and characteristics of Economic Analysis. Then the author studies the protection the integrity of the accounting firms to explore, finally the author introduces he accounting firm content integrity monitoring and evaluation issues.This article takes the historical origin and essential characteristic of the accounting firm good faithful supervising and managing development, the authority protection, appraisal and content of supervising and managing as the research object. It bases on Marxist economics, Institutional Economics, Control theory of economics, with literature review and analysis to study social work. First the author describes and analyzes its nature characteristic, then has carried on the discussion to the accounting firm good faith authority protection, Finally, the author studies the content and evaluation about accounting firms.The second part of regulatory accounting firms integrity and historical evolution of the concept bases on concepts of integrity and oversight of the accounting firm and inspects the supervision of Certified Public Accountants and accounting firms integrity of the historical evolution of the basic process. It also analyzes the course of historical logic. Proposing the accounting firm good faith the good faith evolves, the decomposition by accountant comes, the author thinks the accounting firm good faith includes chartered accountant the good faith and the accounting firm good faith and chartered accountant content aggregate, chartered accountant and so on profession good faith the good faith is the foundation, the accounting firm good faith is the main body, chartered accountant the profession and government good faith supervising and managing is the safeguard basic concept.Third part the author analyzes and describes accounting firm good faith supervising and managing nature characteristic. This part of content includes exclusive characteristic principle, which bases on the Marxism political economy and the philosophy theory in order to inspect the accounting firm good faith supervising, a managing overtop structure status and its self-conscious characteristic.Fourth part for accounting firm good faith authority protection. The author uses the authority theory principle, inspects the public strength of accounting firm good faith and the private strength protection boundary and specially studies the government public strength in the accounting firm good faith protection condition and the boundary problem.Fifth part for accounting firm good faith supervising and managing content and appraisal. In this part of contents in the front fundamental research foundation, the author has conducted the fundamental research to the accounting firm good faith supervising and managing concrete content, proposed the accounting firm good faith supervising and managing content system. During the author presided the country natural sciences fund project -- "the accounting firm good faith supervising and managing appraisal target system and its the responsibility system research" in the achievement foundation, has studied the accounting firm good faith supervising and managing appraisal target system. Finally we introduce the conclusion and the limitation.