随着社会环境的发展变化 ,注册会计师行业正面临着由于经济国际化、信息技术革命以及审计受托责任等方面的发展所带来的一系列问题和新的挑战。正确分析和认识当前的审计环境 ,面对新的挑战提出相应的对策 ,是我国注册会计师行业亟待解决的课题。 With the development and changes of the social environment, the CPA industry is facing a series of problems and new challenges arising from the development of economic globalization, information technology revolution and audit entrusted responsibility. Correct analysis and understanding of the current audit environment, the face of new challenges and put forward appropriate countermeasures, CPA industry in China is a topic to be solved.