注册会计师行业从诞生的那天起,风险和失败就如影随形。对于会计师事务所来说,诚信是有限的资源,如果会计师事务所以诚信为代价,违背诚信原则,则不仅会带来风险与失败,而且会丧失赖以生存的有限的诚信资源。近几年来,我国中介行业发生了诸如银广夏、东方电子、亿安科技、麦科特等造假丑闻,深圳中天勤、湖北立华等曾经是业界数一数二的会计师事务所轰然倒地,整个注册会计师行业的 The CPA industry from the day of its birth, the risk and failure go hand in hand. Honesty is a limited resource for accounting firms. If the accounting firm violates the principle of good faith at the expense of honesty, it will not only bring about risks and failures, but also lose the limited integrity resources upon which it can survive. In recent years, brokerage scandals such as Yinuangxia, Dongfang Electronics, Yi’an Science and Technology, McCote, Shenzhen Zhongtianqin and Hubei Lihua have emerged as one of the top accounting firms in China’s brokerage industry. The entire registration Accountant