浅议CPA审计行业专门化问题  

On the Specialization of CPA Audit Industry

作　　者：王敬涵 庞艳红[1] Wang Jinghan;Pang Yanhong(Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学

出　　处：《江苏商论》2020年第3期96-98,共3页Jiangsu Commercial Forum

摘　　要：随着我国市场经济体制改革的不断完善,CPA审计行业所面临的社会环境也因此而产生了重大的变化。伴随着社会对审计人员的严格要求,审计人员的素质也在不断提高。当然,这对CPA这个行业无疑也产生了深深的影响,同时也对行业的专门化也起到了潜移默化的推动作用。因此在本文中,将会立足于注册会计师审计实务,通过具体分析行业专门化的竞争优势和目前的发展趋势,讨论审计行业专门化可能带来的经济后果,并且与多个上市公司的案例相结合,运用案例分析法、经验总结法、描述分析法等方法合理透彻地剖析出目前CPA审计行业所存在的问题,以及对已经存在的问题作出具体解决方案。With the continuous improvement of China's market economic system reform,the social environment facing the CPA audit industry has also undergone major changes.With the strict requirements of the society on auditors,the quality of auditors is also constantly improving.Of course,this has undoubtedly had a profound impact on the CPA industry,and at the same time it has also played a subtle role in promoting the specialization of the industry.Therefore,in this article,based on the auditing practice of certified public accountants,through the specific analysis of the competitive advantages of the industry specialization and the current development trend,the possible economic consequences of the specialization of the audit industry will be discussed,which will be compared with the cases of multiple listed companies Combined,the case analysis method,experience summary method,description analysis method and other methods are used to reasonably and thoroughly analyze the existing problems in the CPA audit industry and make specific solutions to existing problems.

关 键 词：CPA 审计行业 专门化 注册会计师 市场经济体制 

分 类 号：F239[经济管理—会计学]