Research On CPA Audit Occupation Moral Construction

ABSTRACT:With the deepening of our economic system reform, the professional team of Chinese certified public accountant, has been developing continuously. By the end of2001, China had a total number of4287certified public accountants, branch number237. The total number is55898. The CPA occupation troops, from the reform and opening up, plays a very important role in the construction of China’s socialist market economy. The CPA, who is to provide authentication services and accounting services to the public, must have the good occupation moral. But in the last years, in the enterprise audit, or because of lack of adequate professional competence and occupation cautious, or due to loss of basic moral principle occupation deliberate, fraud, Chinese and foreign well-known accounting firms as defendants, not only by the civil huge claims even firm collapsed, and some CPA also was convicted of criminal responsibility.Therefore, this paper will analyze the problems and reasons in depth of CPA audit occupation morality, and puts forward effective approaches to the development of CPA’s occupation moral quality, further study on occupation morality construction audit registration.