With the exposure of fraud cases, like Enron and Worldcom, at home and abroad, the auditing quality of CPA has become focus of various circles of society.

• 随着以“安然”、“世通”为代表的国内外一系列的财务造假舞弊案的曝光,CPA的审计质量也成为社会各界关注的焦点,人们对CPA的审计质量、甚至CPA行业的信誉和存在的必要都提出了质疑。