Study On The Operation Environment Of Certified Public Accountant

In recent years, the capital markets of domestic and international take placed in succession go bankrupt, accountants practice fraud, audit incident of failing etc., all involved certified public accountants, various kinds of criticism to CPA's duty come one after another, the accountants are facing the unprecedented "sincere crisis". But we would say CPAs would not play tricks actively, it is sometimes because there is no alternative under the pressure of compromise in reality frequently. Base on this research background, this article selects this topic of "Study on the Operation Environment of Certified Public Accountant", through studying systematically operation environment of CPA, we hope find the reasons that made low quality of audit, and at last we want to explore the way to purify the operation environment of CPA.Aim at idiographic actuality of our country's operation environment of CPA, this article respectively analyzed actuality and reasons about why our country's operation environment of CPA is so low from microscopical normal and microscopical angles: the influence of government excessive intervene in macroscopical environment, the reason lack high quality accounting information demand and laws and regulations are not perfect etc.; the defect of normal environmental is the defect of arrange of CPA's system, the public's expect difference and various kinds of questions stored in the managing environment of companies; and the influence of the micro environment is the question that would restrict the development of association of chartered accountants, and the influence of the organizational form in the accounting firm and CPA's own defect ,etc.Combining case analysis, through the way of ruin of Arthur Andersen, Ernst & Young involving in southern health care audit failing case give our many enlightenments, aim at the cause that made the operation environment of CPA so low, we proposed some suggestions to perfect the operation environment of CPA. And finally, we do not think the focal point is the most perfect settlement method, if we want to cure audit failing, manage the behavior of practicing fraud, we should set about purifying the operation environment of the CPAs from the whole society and omni-directionally, among them we need correct guide of the government and society every department, need the public's correct understanding to the CPA trade even more.But the most important thing is that the certified accountant trade should strengthen self-building, rigorous operation morals and detached independent character are foundation stones of placing oneself in an invincible position for the CPA trade.