一、背景注册会计师行业是维护市场秩序和促进经济发展的重要力量,影响着资本市场的健康发展以及信用体系的构建,行业执业质量对经济建设和国家社会发展至关重要。每次通过行业执业质量检查、投诉举报调查等监管措施,都会发现一些会计师事务所存在执业质量低下、职业道德水平不高的现象,事务所之间执业质量存在一定差距,行业需要为执业质量较好的 I. Background The CPA industry is an important force in maintaining market order and promoting economic development, affecting the healthy development of the capital market and the construction of a credit system. The quality of the profession practicing is crucial to economic construction and national social development. Each time through the industry practice of quality inspection, complaint reporting and investigation and other regulatory measures, we will find that some certified public accountants practice low quality, low level of professional ethics, there is a gap between the quality of practicing firms, the industry needs to practice more quality Ok