A 会计师事务所以投标方式拓业的现状由于现代企业股权分散且投资者远离经营者,难以实现由审计委托人(所有者)选择并委托审计主体(会计师事务所)对审计客体(被审计单位)进行审计, 而形成只能由“内部人”(经理人)选择事务所这一制度缺陷。在公司治理结构不健全的情况下,审计独立性将难以得到合理保证。为了保证审计独立性这一灵魂,减少“内部人”控制,提高审计质量, 事务所以投标方式拓业应运而生。在我国,审计委托人以公开招标方式或邀请 A. Status Quo of Talent Development by Way of Bidding Due to the scattered share of modern enterprises and the fact that investors are far away from the operators, it is difficult for auditors (owners) to choose and entrust the auditing body (accounting firm) to auditors (audited entities) Audit, and formed only by the “insiders” (managers) to choose the institutional defects of this system. In the case of the corporate governance structure is not perfect, the audit independence will be difficult to be reasonably guaranteed. In order to ensure the independence of the audit of the soul, reduce “insider ” control, improve the quality of audit, the practice of bidding business practice extension came into being. In our country, the auditors entrust the public bidding method or invitation