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

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