一、中国注册会计师执业现状 中国注册会计师行业伴随改革开放的大潮应运而生。中国注册会计师行业已经向国际经济一体化的方向迈进了一大步。但是,就行业执行整体来说,与国际规范标准差距很大其表现在:一是执业人员对国际惯例规定,特别是国际规范的会计准则和审计准则只关注一时一地,满足于一般性的了解。尽管中国注册会计师正在逐步向国际化迈进,但存在的差异和区别却会形成同一公司由中外两家会计事务所审计而产生两种不同的结果,甚至使客户对会计师业务的 First, the status quo of Chinese certified public accountants practice China’s CPA industry came along with the tide of reform and opening up. The Chinese CPA profession has taken a big step toward international economic integration. However, in terms of the overall implementation of the industry, there is a great gap between the standards of international norms and standards. First, practitioners’ attention to the international norms and especially the international norms of accounting standards and auditing standards focuses only on the following issues: To understanding. Although CPAs in China are gradually moving towards internationalization, differences and differences exist that result in two different outcomes of the same company being audited by two accounting firms both at home and abroad. They even make clients’