谈CPA审计行为的规范化

审计失败的案例接连不断地出现，使注册会计师行业出现了严重的信任危机。究其原因。关键在于个别会计师事务所及注册会计师的审计行为不够规范。因此，必须增强注册会计师的风险意识和社会责任感，从执业操守和执业技能两个方面提升整个注册会计师行业的执业水平，以规范注册会计师的审计行为。

On Normalization of Auditing Dehavior

There have been many cases of auditing failure recently, which makes the auditing profession get into great crisis of confidence. The major cause is that the behavior of some public accounting firms and their CPAs is not normalized. Therefore, in order to normalize auditing behavior, risk consciousness and social responsibility of CPAs should be strengthened and the conducting level of CPA profesion should be improved from the two aspects: conducting integrity and conducting techniques.