Yan-ru WAN


Analyzed from the demand and supply in the auditing market, we can draw the conclusion inevitably that the CPA has the common feature of any kind of “economic person”, that is the maximization of benefit; but, viewed from the demand of the market, a converse conclusion should be drawn that CPA is a “social person” instead of an “economic person”; and that is why more limitations are put on the CPA than any other industry. By comparing the history of independent auditing in both China and the United States, we should not rely on the government or the market solely, because they both have their flaws in some aspects. How to set a rational boundary between the market and government is just what embarrass the government of every country.
Key words: economic person, agent, supervision, boundary of the market


economic person, agent, supervision, boundary of the market

Full Text:




  • There are currently no refbacks.

Copyright (c)

Share us to:   


  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.

We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:;;

 Articles published in Management Science and Engineering are licensed under Creative Commons Attribution 4.0 (CC-BY).


Address:1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada.

Telephone: 1-514-558 6138
Http:// Http://

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures