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近年来,国内“中天勤”等会计师事务所由于参与上市公司造假相继受到处罚,国内注册会计师的职业道德水平受到质疑;在国际上享誉盛名的安达信会计师事务所在安然破产案中涉嫌非法销毁资料,正面临美国司法部的检控,这一事件使安达信公司面临着生存危机,给本已十分敏感的注册会计师
In recent years, domestic “Zhongtianqin” and other accounting firms have been punished for taking part in counterfeiting of listed companies, and the professional ethics of domestic certified public accountants has been questioned. The world famous Andersen Certified Public Accountants is suspected of being involved in the bankruptcy of Enron The destruction of information, is facing the prosecution of the United States Department of Justice, the incident makes Andac to face the crisis of survival, to the already very sensitive CPA