近年来,证券市场上诸如“黎明股份”、“康赛集团”等一系列事件接踵而至,“银广厦”更是石破天惊,进一步地引发出了对我国注册会计师审计的全面思考。人们从执业环境谈到了道德准则,从法律责任又追溯到了事务所的组织形式。对比中外,西方国家事务所的主流形式始终是合伙制,就算国际知名的“五大”,也还是合伙制,不同的只是它们的名称后加上了“LLP”的字样。我国的事 In recent years, a series of incidents such as “Dawn Share” and “Consortium Group” have been followed in the stock market. The “Silver Guang Ha” is even more shocking, which further leads to a comprehensive consideration of CPA auditing in our country. People talked about the ethical code from the practice environment, and from the legal responsibility to the organizational form of the firm. Contrasting both Chinese and foreign countries, the mainstream form of western state firms has always been a partnership. Even the internationally renowned “Big Five” is still a partnership, with the exception of “LLP” after their names. My country’s business