随着市场经济的发展,我国注册会计师行业有了长足的发展。注册会计师在市场经济中作用越大,人们对其执业质量的要求也越高,社会公众对注册会计师行业监管也寄予更高的希望。在探索强化对注册会计师监督的不同方式时,人们往往把注册会计师执业质量检查作为基础。为此, With the development of market economy, China’s CPA industry has made great strides. CPA in the market economy, the greater the role of people in the higher the quality of their practice requirements, the public on the CPA industry regulation also placed higher hopes. In exploring ways to strengthen the supervision of certified public accountants, people tend to CPA practice as the basis for quality inspection. to this end,