The Development And Characteristics Of The Cpa Firm And Listed Companies In Two-way Choice

Due to the CPA firm and listed companies in two-way choice of historical disclosure of the relevant information of still not enough, make many investors and listed companies face cannot choose appropriate CPA firm to provide audit services, also make the buyer's market in audit services in a disadvantageous position of CPA firm unable to obtain listed companies choose and change of the firm. This situation has could largely contributed to part company purchase audit opinions, increase the CPA firm audit risks, this kind of circumstance of investors and to the auditing profession caused by bad influence.While studying the status quo of CPA industry at home and abroad, industry the establishment of good faith with many cases of fraud always be emphasized, to improve the credit system of industry also emerge in endlessly, and the implementation of these systems are often become empty. Industry the establishment of good faith don't leave the industry information management and the integrity mechanism establishment and management, efficient information management mechanism can largely constraint audit services, can improve both sides in the audit process audit act of industry and the rules to protect itself and the establishment of credit.Chinese CPA profession development in these years, also has explored industry the establishment of good faith problems and solving methods, and always lack of corresponding solutions of execution. This paper attempts to design and build a listed company and CPA firm for two-way choice of informatization operation platform to regulate the listed company with a CPA firm's two-way choice, in audit the immune system guidance, from the company and firm two-way choice on the basis of provides a information transparency, comprehensive and standard operation of information platform, strictly regulate the listed company and CPA firm between the two-way choice, so as to regulate the activities of auditing plays an immune function.The article tries to the abroad and audit in our country the development and characteristics, in combination with the listed company in China auditing situation and characteristic, to explain this to the our audit information management system of construction and operation, in system design of the listed company, CPA, the institute of CPA and relevant government departments such as MOF P.R.China, the CSRC role of setting, etc. Fully active function of each role in the system, Restrict each other, Mutual supervision, to solve the execution credit established industry. In this paper, the author adhere to audit the immune system for guiding two-way choice platform design, In order to promote the development of certified public accountants industry for the purpose of constructing a two-way choice platform, With the institute of CPA to center for two-way choice of maintenance and management platform, The government related departments to assist in two-way choice platform supervise, to establish the fair and effective listed companies and CPA firm's two-way choice platform. Through the listed company and CPA firm relevant information of management and disclosure, by certified public accountants and listed companies from began at the two-way choice, to implement effective management, eventually promote honesty mechanism of the industry in China.