我国的注册会计师审计制度自1980年恢复以来,经过短时期的飞跃式发展,取得了令人瞩目的成就.由于我国注册会计师行业发展时间较短,在独立审计、职业道德基本准则等制度的制定上还存在许多的不足和缺陷,而"银广厦","中天勤"等重大会计、审计舞弊案件都充分暴露了我国目前审计制度存在的问题.因此我国的注册会计师审计制度急需完善,这对于注册会计师事务所的业务质的保障和注册会计师执业行为的规范及保护广大投资者利益都有着重要的作用和意义.%Has been restored since 1980, certified public accountant audit system in China has made remarkable achievement ofter a short period of leaps and bounds. Because of the short time development of CPA in China, there are still many shortcomings and defects in the formulation of independent audit, the basic criteria of professional ethics. The " Silver Guangsha", " Zhong Tianqin" and other major accounting and cuditing fraud are fully expose the problem in our current audit system. Therefore, our CPA urgently needs to improve auditing system, which has significance to guarantee the quality of CPA, and protect the interests of investors.
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