美国爆发的一系列财务及公司治理丑闻,损害了资本市场的诚信,重挫了公众对会计师(即注册会计师,下同)行业的信心。企业利用资产负债表表外实体、衍生工具及股票期权等手段图利,投资者、债权人及利益关系人开始质疑会计师的独立性;信息技术与科技创新对资本市场与审计产品的影响至深,知识管理已成为包括会计师在内的知识工作者的思想前线。此时,21世纪第一次会计师大会适时召开,让全球的会计职业界共同思考重建信心、重新定位、重 A series of financial and corporate governance scandals in the United States have undermined the integrity of capital markets and tightened public confidence in the profession of certified public accountants (CPAs). The use of off-balance-sheet entities, derivative instruments and stock options, such as profit-making, investors, creditors and stakeholders, began to question the independence of accountants; the impact of information technology and technological innovation on the capital markets and audit products was profound, Knowledge management has become the thinking front of knowledge workers, including accountants. At this point, the first meeting of accountants in the 21st century will be convened in due course so that the accounting profession in the world can think together about rebuilding confidence, repositioning and re-positioning