行业自律和政府监管作为注册会计师行业两种主要的监管模式,在一定程度上存在着矛盾和选择。二者各自具备优势,又都存在着不可避免的缺陷。鉴于审计的目标,两种监管模式应互相补充、协调发展,以共同促进注册会计师对社会公众利益的维护。 Industry self-regulation and government regulation as the CPA industry, two major regulatory model, to some extent, there are contradictions and choices. Both have their own advantages, but also there are inevitable shortcomings. In view of the audit objectives, the two regulatory models should complement each other and coordinate the development so as to jointly promote the CPA’s maintenance of the public interest.