注册会计师舞弊案件的发生引发了人们对于注册会计师行业自律与外部监管诸如政府监管,公众监管等二者重要性和有效性的探讨。本文从注册会计师行业自律与外部监管的关系,英美注册会计师行业自律外部监管体制现状并结合我国现阶段国情进行分析,得出如下结论,即二者同样处于重要的地位上,但是就中国的国情来讲加强注册会计师行业自律更为重要。 The incidence of CPA fraud raised the people for the CPA industry self-regulation and external supervision, such as government regulation, public regulation and other important and effective discussion. This paper analyzes the relationship between self-regulation and external regulation of CPA industry and the status quo of self-regulation of external auditing system in the CPA industry in the United States, combined with the current national conditions of our country, and draws the conclusion that the two are equally important. However, with regard to China’s national conditions In terms of strengthening the self-discipline of CPA industry is more important.