Recently, a series of events in which CPA involved in fraudulency make the public lose confidence in their competence and morality, CPA are faced with trust crisis.

• 摘要 近年来，注册会计师参与造假的事件使社会公众对注册会计师的公信力及专业能力提出质疑，国内注册会计师面临信任危机。