The Research On Inprovement Of Register Accountant Audit Supervision System Of Our Country

A development of profession is can't away from the two mechanisms's control that the regulation of market and government , profession is always to seek balance between this two mechanisms, no matter macroscopic regulation balance or the the arrangement of microscopic rule system balance ,The balance system is still to give people to bring steady behavior to expect, and always set up to the behavior of market main body by order orbit. Registered accountant profession audit superintendency system takes the role of act enough importance in profession management , is being domestic and international and universal to audit failure occured frequently , it is urgent matter that improves existing auditsuperintendency system and finds out audit market ineffectiveness reason ,to raises audit quality.This paper first carries out economy analysis for market ineffectiveness and control , then uses the method discussion America, Britain ,Germany ,Australia and Janpan that studies the countries such as audit superintendency system and its changes, and in some realistic problem of studying the existence of our country of registered accountant audit superintendency system on foundation of this theory and then have the specific aim that studies to improve some countermeasure of our country of registered accountant audit superintendency system.Through research this paper: ( 1 ) put forward system found the profession superintendency system measure ( 2 ) analysis of our country of factor and systematization that need to consider the feature and expression of our country of registered accountant profession superintendency ineffectiveness, have put forward market the machinemade ineffectiveness behind " see the hand that not seen ", influence and the existence of double-deck reason factor, put forward improvement to audit superintendency system the measure that not coordinated; ( 3 ) from law angle, the macroscopic analysis registered accountant audit superintendency system function of our country is short of to lose, encourage function and restraint function not balance, it is the important reason that causes the audit superintendency system efficiency of our country to be not current audit superintendency high , this paper from audit people and accountant general affairs the two aspects of place, put forward to punish the improvement suggestion of appropriateness problem. ( 4 ) analysis reputation the role in audit superintendency system, as well as the restriction reason that role plays , put forward from ideology field found the audit behavior order of reason.