The Research On Professional Ethics Of Certified Public Accountants

As the effective way of social supervision in the process of market economy development, the audit of the certified public accountants is recognized world-widely. At present, the certified public accountants should play more important role of social supervision in the transformation of our country’s economic and social. But in recent years, there are a series of financial fraud cases in the market, such as the Green-Land Case. From these cases, we can find that the certified public accountants not only don’t decrease the enterprise’s financial fraud cases effectively, but also encourage the financial fraud cases happen. It also shows the lack of professional ethics of the certified public accountants. These financial fraud cases make the social credibility and the reputation of the certified public accountants be damaged unprecedentedly. So, the public begin to call to strengthen the construction of the professional ethics of the certified public accountants again.With the improvement of the socialist market economy, the certified public accountants may play more and more important roles in maintaining the interests of the public. It is an important and difficult task for the whole society to ensure the certified public accountants to abide by the requirement of the professional ethics standard, firmly resist the temptation of economic interests, and issue the audit reports objectively and fairly. Therefore, the author summarizes the problems of the violation of professional ethics and analyzes the reason of the lack of professional ethics emphatically from three aspects including the external environment, public accounting firm’s internal environment and the certified public accountants themselves. After that, the author put forward the corresponding proposal to strengthen the construction of professional ethics of the certified public accountants.This thesis is mainly carried out based on standard research, including five parts.The first part is the introduction section which includes the background of the selecting, the significance of the research and the literature review, etc. In this part, the author mainly explains the basic problems of the research, also points out the motivation of the writing and the problems being solved.The second part is the summary of profession ethics of the certified public accountants. In this part, the author expounds the basic requirement and the function of profession ethics of the certified public accountants.The third part is the actuality of profession ethics of the certified public accountants. From anglicizing the actuality of profession ethics of the certified public accountants, the author concludes the characteristics and lays the foundation for the subsequent sections.The fourth part is the analysis of the lack of profession ethics of the certified public accountants. From the analysis which carries on from three aspects including the external environment, public accounting firm’s internal environment and the certified public accountants themselves, it can be found that the nonstandard external environment and the malicious competition in the audit market become to the objective factors of the violation of professional ethics, and some of the certified public accountants’anomic behaviors is the subjective reason.The fifth part is the suggestions to improve the professional ethics of the certified public accountants. In this part, the author makes some targeted measures according to the reason of the lack of professional ethics, such as building harmonious environment, guiding the accounting firms make the benign competition, strengthening the supervision of the certified public accountants and so on. To improve the professional ethics, we can make proposals from the external and internal, subjective and objective which can promote the healthy development of the certified public accountants industry for the society and make more contribution to the rapid development of the socialist market economy.