ISSUES IN SUPERVISING CPA

Yan-ru WAN

Abstract


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

Keywords


economic person, agent, supervision, boundary of the market

Full Text:

PDF


DOI: http://dx.doi.org/10.3968%2Fj.mse.1913035X20070101.012

Refbacks

  • There are currently no refbacks.


Reminder

If you have already registered in Journal A and plan to submit article(s) to Journal B, please click the CATEGORIES, or JOURNALS A-Z on the right side of the "HOME".


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:
caooc@hotmail.com; mse@cscanada.net; mse@cscanada.org

Copyright © 2010 Canadian Research & Development Centre of Sciences and Cultures
Address: 730, 77e AV, Laval, Quebec, H7V 4A8, Canada

Telephone: 1-514-558 6138
Http://www.cscanada.net Http://www.cscanada.org