近年来,国际上注册会计师职业界面临着“诉讼爆炸”的尴尬局面,一度曾是公正和诚信化身的审计职业正在丧失公众信任。其重要原因是独立审计失去了独立性,也就是会计师事务所内部治理机制的失效。我国的情形也不容乐观。中注协在《会计师事务所、资产评估机构内部治理机制指导 In recent years, the international CPA profession faces the awkward situation of “litigation explosion ”, once the auditor career which was the embodiment of fairness and integrity is losing public trust. The important reason is that the independent audit loses its independence, that is, the failure of the internal governance mechanism of accounting firms. The situation in our country is not optimistic. Note in the "accounting firm, asset assessment agency internal governance mechanism guidance