Study On CPA Auditing Behavior Deviation And Administration

The importance of the CPA in social economy circulate system is improving progressively since the CPA's system has been resumed in 1980. But, it isn't coordinative between social hobby of the high auditing quantity to the CPA's profession and the individual cases of the inferior quantity . Therefore, the public have to think why when we rely on for auditing quantity, but the auditing quantity was not improved correspondingly, with what kind of behavior pattern the CPA launch the auditing work? What the mistake is? What their motive is? How political economic environment of society would affect the behavior of the CPA? How the accounting firm would affect the CPA's behavior? These are exactly the problem that we will study.This paper includes seven chapters. Chapter one includes the way of thinking and contents of the problem, the research method and the research frame. Chapter two is theory foundation. In chapter three we analysis the behavior of the CPA.. In Chapter four we analysis the behavior deviation of the CPA .In chapter five according to the definition of the auditing behavior deviation, we carry on the overall analysis for auditing from auditing conspire, the behavior deviation of auditing judgment and the auditing opinion change. In chapter six we put forward the counter plan to administrate the behavior deviation from the CPA, accounting firm and the market environment. In chapter seven we draw the research conclusions.According the research, we can draw some conclusions. They are as follows:firstly, we think the auditing behavior of the CPA is output under the common function of the exterior environment and internal mechanisms as a social activity.Secondly, the definition of the auditing behavior deviation mean that because the CPA lose independence, or the CPA lack the profession competence ability, or the CPA doesn't fulfil the careful occupation attitude that they should have, they don't collect the full appropriate audit proof, they don't discovered the problem, thus they have the mistake report.thirdly, because the auditing relation is out of balance, the auditing market structure isn't reasonable and the auditing risk and the income is dissymmetry, the auditing conspire should becomes realistic.fourthly, we think that the auditing judgment should follow the competence principle, objective...