Government Regulation And Self-regulation Of The Independent Audit Profession In Our Country

The independent audit is reputed as "the economic police",its goal is for enhancing the confidence of the financial report,thus to guarantee report users making the correct economical decision-making. With the development of market economy, the people also produce a higher request about the quality of the information audited. So they are especially important and urgent that how to safeguard its quality, how to become "the economic police" qualified by implementing effectually regulation to auditors, then to improve the accounting information quality.This paper mainly uses the standard research method to discuss the questions of independent audit profession regulation from the relation between government regulation and self-regulation. First we analyzed the present situation and the working efficiency referring to government regulation and self-regulation of the independent audit profession in our country, and proposed the question whether should continue to persist the way unifying government regulation and self-regulation. Then discussed above question from the theory and practice, and pointed out government regulation and self-regulation all were the essential managing methods, they should be united mutually. Next we used the economic knowledge to analyze how to unite effectually government regulation and self-regulation from the quota aspect. Finally we proposed a frame of uniting government regulation and self-regulation and its the realization system environment construction, in order to stimulating the effective demand to the independent audit profession through the suitable system arrangement, providing the independent audit profession regulation which they need together using the result of full gambling among benefit involved persons In paper's finality, we summarized some insufficiencies in this research, and proposed the future work direction.Main work and innovations:1.The article has collected the newest data material to analyze the present situation and efficiency of government regulation and self-regulation, which...