1986年初,Souis Harris伙计公司受美国注册会计师协会的委托,就美国注册会计师的品质和服务以及这一职业的规章等问题进行了一次广泛的民意测验。接受调查的对象有全国范围内的普通公民1,200人(内分知情组和股东组,前者是会计师和会计学的知情人,后者拥有普通股本和股东权益)和11个特别小组(亦即各领导者组)。测验结果如下: 1、在注册会计师、大学教师、银行家、医生、新闻工作者、公司负责人、个人财务计划者、股东、国会议员、律师和保险代理人等12种主要职业中,注册会计师的职业道德与品质是最高的。世俗认为会计师职业易招责难和不怀善意,是没有根据 At the beginning of 1986, Souis Harris Guys, commissioned by the American Institute of Certified Public Accountants, conducted a wide-ranging opinion poll on issues such as the quality and service of American certified public accountants and the rules of the profession. Subjects under investigation were 1,200 ordinary citizens (knowledgeable and accountable insiders and shareholders, former knowledgeable accountants and shareholders of accounting, who owned common equity and shareholders’ rights) and 11 special groups (ie, Leader group). The test results are as follows: 1, CPA, university teachers, bankers, doctors, journalists, corporate executives, personal financial planners, shareholders, MPs, lawyers and insurance agents and other 12 kinds of major occupations, certified public accountants The professional ethics and quality is the highest. There is no basis for secularity to think that accounting profession is easy to blame and dishonest