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从世界范围来看,注册会计师行业监管模式正处于不断变化和探索之中,在“安然—安达信”事件和《萨班斯——奥克斯利法案》之后,国际上出现了对审计市场特别是注册会计师监管模式进行大力改革的风暴。一般而言,根据政府部门、行业协会和第三方独立机构这些监管主体在行业监管中的不同地位,注册会计师监管模式有三种:政府主导型、行业自律型和独立监管型,但实际上所有的模式都是一种混合模式。政府部门、行业协会和第三方独立机构在行业监管中都会发挥作用,只不过在不同模式下,各监管事项在不同监管主体之间的分配不同,各监管主体在整
From the perspective of the world, CPA industry regulatory model is in constant change and exploration. After the Enron-Andatz-Oxley Act and the Sarbanes-Oxley Act, the auditing market Especially the CPA regulatory model for the storm of drastic reforms. Generally speaking, there are three modes of CPA supervision according to the different positions of the regulatory bodies of government departments, trade associations and independent third parties in the industry regulation: government-led, industry-self-regulation and independent regulation. However, virtually all Modes are a mix of modes. Government departments, trade associations and third-party independent agencies play a role in the regulation of the industry. However, under different modes, the distribution of various regulatory matters varies among different regulatory bodies,