The Research Of The Regulatory System Of Certified Public Accountant Trade In China

At present, the phenomenon of false accounting disclosure exists in the securities market, Certified Public Accountants are functioning as the most important gate —keepers in the process of assuring the quality of accounting information disclosure. Shocked by a series cases about misstatement, the problem of unrealistic audit appears. The regulatory system of the Certified Public Accountant trade in our country is the important aspect of standardizing the trade, but it has the question of regulatory weakening. This paper started from the factor analysis, through a lot of data to explain the problems, and focused on the specific reason.First, this paper introduces the background and sense of this research and summarizing the research of the foreign country and our country in the field of the study on the regulatory system of certified accountant trade.Secondly, this paper introduces the content of factory analysis and the concludes that the select of the supervisory is the premise of the regulatory system, the restraining mechanism guarantees the system carrying out effective.Thirdly, this paper focuses on the current development, problem and reasons of the regulatory system of Certified Public Accountant trade.Lastly, this paper puts forward the suggestion that we should select the government supervising and establish the three layer restraining mechanism.