在美国,会计自1900年以来就已获得了与法律、医学与建筑类似的职业地位。美国会计职业界通过强有力的自我管理,使其在美国社会与经济的发展中起着越来越大的作用。1987年3月27日,美国总统里根在给美国注册会计师协会(AICPA)成立100周年的贺信里写道:“祝贺你们,美国注册会计师协会的成员和朋友们,这个盛会意味着一个世纪以来严谨的会计发展对商业所赖以存在的信用至关重要。你们协会和注册会计师职业在建立、维持和完善我国的资本市场中起着卓越的作用。独立的审计师使得企事业和政府部门的财务报告具有 In the United States, accountants have acquired occupational status similar to law, medicine and architecture since 1900. The accounting profession in the United States, through its powerful self-management, has played an increasingly important role in the social and economic development of the United States. On March 27, 1987, US President Reagan wrote in his message to the AICPA about the 100th anniversary of the founding of the AICPA: "Congratulations, members of the American Institute of Certified Public Accountants and friends, this event means a century of rigor. The development of accounting is crucial to the credibility of the business presence.Your association and CPA profession plays a prominent role in establishing, maintaining and improving our capital markets.An independent auditor enables the financial performance of enterprises and government agencies Report has