The Analysis And Countermeasure Of The Elements Affecting The Individuality Of China's Private Audit

The soul principle of CPA profession is individuality, subjectivity, and fairness, among which individuality is the core. Only when the CPA professionals keep their individuality can they provide audit reports in a subjective and fair way.However, with the release of a series of forgery events such as Anderson and Yinguangxia, the public begins to doubt the CPA professionals. The whole profession is facing a trust emergency that has been never met in history. And the whole thing is due to the lack of individuality of private auditing.Then what elements have caused this, and how can we deal with that? This is what the article is to discuss.Firstly, the article explains the viewpoint in the theoretical world about individuality of auditing, in order to search for the elements affecting China's private auditing.Secondly, it gives a complete explanation on the meaning and progressing of individuality of private auditing, and raises the multi-analysis theory that can best reflect the essence of individuality.The emphasis of the article lies in analyzing the elements affecting lack of individuality of China's private auditing from the viewpoint of the comparison of strength of CPA agency and enterprise management.Last, on the basis of the previous analysis, the article raises several suggestions to maintain the individuality of China's private auditing. Thegoal is to be realized by means of perfecting legislative regulations, speed up adjustment of company shares structure and administrative structure, strengthen outer supervision and inner control, and punishment strength, to weaken the power of enterprise management. In the same time, the article seeks ways to strengthen CPA professionals' ability to resist enterprise management and searches for a balance of different strengths to truly raises individuality of China's private auditing through enlarging the CPA agencies, adjusting audit market's structure, perfecting CPA agency's structural system, and widen the scope of business of agencies.