Impartiality Of CPA Firm-Discussions On Impartiality Of CPA Profession

The existence meaning of accounting firm-"why does it exist" is philosophy proposition which disturbs accountant's occupation. For the different point of view, there may be kinds of solutions, but only one, such as: exist for legal business, trade expenses, or paying reputation etc. The writer considers that the meaning existence is for acquiring the credit of investor, creditor, related departments etc, provides for this objective, fair of certificate opinion.However, along with the incremental demands of Accounting firm's service, concoct scandal, litigation dispute the accounting firm of the case also increases, making to treat accounting firm as the original public "economic police", "the patron saint of public benefits" to the accounting firm keep industry process in of the candor put forward of querying, the whole professions all face an unprecedented trust crisis. However, which factors can influence accounting firm not to keep the fairness during the operation? How much it may influence? Can the accounting firm carry the highly responsibility of" economic police", "the patron saint of public benefits"? This is exactly the main point of this thesis. At first, according to the comprehension of fairness, the development and present condition of accounting firm, the writer puts forward the main factors that influence the fairness: independence, speciality, environment of legal system and so on.Make use of cases, such as" the central green mountain check the case of abruption of legal person (four greatest one PwCs in Japan)", "the ownership of a share turn to let to the utmost job investigate case" and" section dragon the electric appliances audit failure case"...etc. after, to front the influence degree of each factor carry on analytical foundation up, put forward promising accounting firm to keep the suggestion of the candor in the industry process. In order to promise accounting firm's keeping the candor in the industry process we must strengthen the internal control of accounting firm and consummate the external legal system at the same time. The reflection ofstrengthening the internal control of the accounting firm as follows: Strengthen profession training and occupation moral construction; emphasis human resource management; Extend business office scale, improve professional level etc, and the reflection of enhancing the external one as follows: consummate company management structure; improve profession threshold; and strengthen the related law system.