众所周知,注册会计师行业是由审计准则制度、审计经验技术和审计职业道德三大支柱所构成的。而其中的职业道德问题,更因为近年来所发生的安然、世通、银广夏事件等一系列财务丑闻的频频曝光,而逐渐成为社会公众关注的重心、舆论的焦点。但 As we all know, the CPA industry is constituted by the three pillars of auditing standards system, auditing experience technology and auditing professional ethics. And among them, the issue of professional ethics has become the focus of public attention and the focus of public opinion because of the frequent exposure of a series of financial scandals such as the Enron, WorldCom, and Silver Guangxia incidents occurred in recent years. but