随着我国加入世贸组织 ,保险市场竞争日趋激烈 ,保险监管职能也随之激增 ,在这个时候利用会计师事务所加强监管工作 ,对保险公司、保险监管部门以及整个保险市场都大有裨益 ,也是实际可行的。会计师事务所作为独立于监管者、被监管者之外的第三方 ,不隶属于保监办 ,也不属于保 With China’s accession to the WTO, the increasingly fierce competition in the insurance market, insurance regulatory functions also will surge, this time the use of accounting firms to strengthen supervision of the insurance companies, insurance regulatory agencies and the insurance market is of great benefit, but also the actual feasible. As a third party independent of the supervisor and supervisor, the accounting firm is not affiliated with the supervisory office nor is it a guarantor