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近一时期,国际会计职业界涉嫌审计客户造假的事件不断曝光,尤其是安达信国际会计公司涉嫌安然公司造假事件,这不仅引发了对整个国际会计职业界的信任危机,而且,也促使人们对现存的注册会计师行业管理机制的有效性产生了质疑。与此同时,国内证券市场也不平静,深圳中天勤会计师事务所为“银广夏”上市公司出具严重失真的审计
In recent period, the international accounting profession has repeatedly exposed the cases of auditing clients’ fakes. Especially, the frauds caused by Andersen’s involvement in Enron’s accounting practices have not only triggered a crisis of confidence in the entire international accounting profession, but also prompted people to The validity of the existing CPA industry management system has been questioned. At the same time, the domestic securities market is not calm. Shenzhen Zhongtianqin Certified Public Accountants issued a seriously distorted audit for the listed company of “Guang Guang Xia”