Comparative Study On Managerial Mechanism Of Sino-Foreign Audit Market

Effectiveness and safety of capital market depends largely on the quality of accounting in formation. As Suppliers of audit market, the certified public accountant should be responsible for valuating the quality of accounting information so as to ensure that investors utilize the accounting information effectively. So existence and development of certified public accountants will be on the basis of providing high-quality services and being trusted by the pubic. To Complete and develop the managerial mechanism of audit market will have an important effect on auditing quality. The most important point should be how to standardize the behaviors of certified public accountants and perfect the supervision mechanism of the quality of services. All in all, a series of sino-foreign auditing failures and their experience indicate that we should examine the effectiveness of managerial mechanism of audit market in our country. And we should perfect and develop the managerial mechanism of audit market and improve the quality of audit services so as to make the pubic have a trust in certified pubic accountants.There are seven chapters in my text as follows. First chapter in the text will be a brief outline about the whole article. In the first chapter, it is an important point to review domestic and foreign research documents about the management of audit market. Second chapter in the text analyzes the content and function of the managerial mechanism of audit market. Third chapter in the text analyzes the same and different points of sino-foreign admittance mechanism. The fourth chapter analyzes the control mechanism of audit quality and its elements. Fifth chapter is about the comparative research on the sino-foreign independent audit responsibility mechanism of the recognition and investigation and then the chapter will summarize the similarities and differences about the sino-foreign independent audit responsibility mechanism of the recognition and investigation . The sixth chapter in the text will introduce the different points about the education of which certified public accountants have become the members of Certified Public Accountants Association and then the chapter will introduce how to perfectmanagerial mechanism of the education above. The last chapter provides some conclusions and suggestions.