当前,在国内各大高校已掀起了一股考注册会计师(CPA)的热潮,每年3月份就会有众多财会专业和其它相关或非相关专业的毕业生踊跃报名,且报名人数呈直线攀升。诚然,这是对我国 CPA 事业的大力支持,然而现阶段不少人的主体素质与社会对 CPA 的要求仍存在着一定的差距。2001年爆发的银广夏事件及最近的安然事件,再一次给考生们敲响了警钟——报考 CPA 亟待提高自身素质……CPA 行业是最讲究职业道德的行业之一,它的工作性质决定了它所担负的是对社会公众的责任,它所要求的职业道德水准高于普通民众。CPA 所从事的审计业务几乎渗 Currently, major domestic colleges and universities have set off an exam CPA boom, each March there will be a large number of accounting and other related or non-related professional graduates are actively enrolled, and the number of applicants rose in a straight line. Admittedly, this is a strong support for the cause of CPA in our country. However, there is still a certain gap between the subjective qualities of many people and the demands of the society on the CPA at this stage. Once again, the Yin Guang incident and the recent Enron incident broke out in 2001, once again sounded the alarm for candidates - CPA applicants urgently need to improve their own quality ...... CPA industry is one of the most professional ethics in the industry, the nature of its work decided What it shoulders is the responsibility of the public, and the level of professional ethics it requires is higher than that of ordinary people. CPA engaged in the audit business almost infiltration