The Research On Independent Audits Entry Regulation And Its System Improvement

After the Enron-Andersen even happened and Sarbanes- Oxley Act of 2002 was passed, the various countries reform the audits market, specially the independent audit regulation mode. This has caused our country academic circles, the government apparatus and the field of actual practice close attention, also impelled our country corresponding policy change. However, the influence of the multitudinous policy change to the independent audit profession is very big. How to reform the existing entry system, which will not only suit the present social environment, but also will be able to satisfy the future society in longer period of time the demand, will urgently be studied and solve. It is practically significative to thoroughly analysis the regulation of independent audits entry.This article analyzes the theory premise of the regulation of independent audits entry, based on the theoretical analysis of the regulation of market entry. The audit environment is the foundation of the coming into being, the existence and the development of audit, which provide the basis for the design of the regulation system of independent audits entry. And the idiographic regulation system of independent audits entry will often be able to affect the audit main body, the audit object, even the behavior of the correlation user of audit report. Its remarkable economical consequence had also indicated 1 the importance of the regulation of independent audits entry.Through the comparison research of the regulation of independent audits entry of American, English, Japan and Germany, this article analyzes the various countries' different characteristic of the regulation of certified public accountant and the accounting firm, regulation management and the disciplinary punishment measure. And basing on our country national condition, we obtain the enlightenment. Then, this article systematically reviews some realistic questions in our country's regulation of independent audits entry. Based the enlightenment from the various countries, we bring forward the corresponding practical significance improvement countermeasure.This thesis's main viewpoints and innovations include: (1) discussing the theory elements of the regulation of independent audits entry ,based on the regulation of market entry explained from the economic significance, which provide the basis for the implementation of the regulation of independent audits entry; (2) Systematically analyzing the influence of the environmental factor to the construction the regulation system of independent audits entry ; (3) reviewing the history and direction ofdevelopment of other countries' independent audit entry regulation, and obtaining certain enlightenment: The environment dependence of the regulation system, the establishment of the regulation system and the legal mechanism consummation. It provide the reference and the model for our country to perfect the regulation of independent audits entry; (4) in face of the problems existing in the regulation of independent audits entry of our country, we put forward several countermeasures and suggestions realizing the optimum government-regulation which benefit the sound development of independent audit in our country.