The Research Of The Problems Of Certified Public Accountant Industry Supervising In China And How To Deal With

In recent years, at the domestic security market, the incident that violates legal provisions seriously, such as "Qiong Min Yuan" and "Yin Guang Xia" emerges in an endless stream. How dose the certified public accountant industry supervising of our country deal with these questions become the focus that people pay close attention to. This text aims at starting with the regular analysis of theory of supervising; define the basic conception of the certified public accountant industry supervising; and through the investigation carried on to the historical evolution and current situation put forward the problem of certified public accountant industry supervising of china,, combine the research results of innovative practice of foreign certified public accountant industry supervising and concrete national conditions of our country together in the hope of structuring out the innovative way and method of the certified public accountant industry supervising of our country on this basis.First, analyzed the situation of certified public accountant industry supervising in china, and draw a conclusion that the quality of auditing in china was not good. The innovate of certified public accountant industry supervising must be done soon. Second offer review of domestic and international documents and introduces relevant theories that this text involves to offer the theoretical foundation for the later research work. Third analyzes the history and current situation of the certified public accountant industry supervising of our country and put forward the existing problems of the certified public accountant industry supervising of our country about supervising subject, accounting firm of our country itself, macroscopically environment and the service object of audit. At last puts forward the corresponding measure of innovation of industry supervisory system aiming at the question put forward, such as erect a right aim of certified public accountant industry supervising, ameliorate the mode of certified public accountant industry supervising in china, erect a perfect bestir and supervise system.