Research on the professional ethics issues of CPA in China
Since the 1990s, auditing collusion cases have occured frequently, reducing the integrity degree of CPA. Of all reasons, we should pay attention to professional ethics issues most. Because of professional ethics issues, the public have lost confidence in the industry of CPA. The industry of CPA is f...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2015-01-01
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| Series: | SHS Web of Conferences |
| Subjects: | |
| Online Access: | http://dx.doi.org/10.1051/shsconf/20151702007 |
| _version_ | 1818413678141112320 |
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| author | Zhang Xuejun Liu Bin |
| author_facet | Zhang Xuejun Liu Bin |
| author_sort | Zhang Xuejun |
| collection | DOAJ |
| description | Since the 1990s, auditing collusion cases have occured frequently, reducing the integrity degree of CPA. Of all reasons, we should pay attention to professional ethics issues most. Because of professional ethics issues, the public have lost confidence in the industry of CPA. The industry of CPA is faced with serious crisis. In the circumstance, this paper researched professional ethics issues of CPA. Firstly, it explained the connotation of professional ethics, emphasized the importance. Secondly, through real cases, this paper analyzed the present situation of professional ethics of CPA, explained the lack of professional ethics. Finally, for solving the problem, this paper proposed the countermeasures to enhance the standards of professional ethics of CPA from the external and internal practice environment. |
| first_indexed | 2024-12-14T11:07:01Z |
| format | Article |
| id | doaj.art-dc606497e3c94dcbb796db837cda4841 |
| institution | Directory Open Access Journal |
| issn | 2261-2424 |
| language | English |
| last_indexed | 2024-12-14T11:07:01Z |
| publishDate | 2015-01-01 |
| publisher | EDP Sciences |
| record_format | Article |
| series | SHS Web of Conferences |
| spelling | doaj.art-dc606497e3c94dcbb796db837cda48412022-12-21T23:04:29ZengEDP SciencesSHS Web of Conferences2261-24242015-01-01170200710.1051/shsconf/20151702007shsconf_icmetm2015_02007Research on the professional ethics issues of CPA in ChinaZhang XuejunLiu BinSince the 1990s, auditing collusion cases have occured frequently, reducing the integrity degree of CPA. Of all reasons, we should pay attention to professional ethics issues most. Because of professional ethics issues, the public have lost confidence in the industry of CPA. The industry of CPA is faced with serious crisis. In the circumstance, this paper researched professional ethics issues of CPA. Firstly, it explained the connotation of professional ethics, emphasized the importance. Secondly, through real cases, this paper analyzed the present situation of professional ethics of CPA, explained the lack of professional ethics. Finally, for solving the problem, this paper proposed the countermeasures to enhance the standards of professional ethics of CPA from the external and internal practice environment.http://dx.doi.org/10.1051/shsconf/20151702007CPAProfessional ethicsLackMeasures |
| spellingShingle | Zhang Xuejun Liu Bin Research on the professional ethics issues of CPA in China SHS Web of Conferences CPA Professional ethics Lack Measures |
| title | Research on the professional ethics issues of CPA in China |
| title_full | Research on the professional ethics issues of CPA in China |
| title_fullStr | Research on the professional ethics issues of CPA in China |
| title_full_unstemmed | Research on the professional ethics issues of CPA in China |
| title_short | Research on the professional ethics issues of CPA in China |
| title_sort | research on the professional ethics issues of cpa in china |
| topic | CPA Professional ethics Lack Measures |
| url | http://dx.doi.org/10.1051/shsconf/20151702007 |
| work_keys_str_mv | AT zhangxuejun researchontheprofessionalethicsissuesofcpainchina AT liubin researchontheprofessionalethicsissuesofcpainchina |