American quality control mechanism of certified public accountant plays a vital role in improving the quality of practice of CPA firms.
美国注册会计师质量控制机制对提高事务所的审计服务质量起到了极其重要的作用。
In this paper, on the basis of clarifying the formation mechanism of audit collusion of CPA, the causes were analyzed with the reality, and the prevention and control countermeasures were proposed.
本文在阐明注册会计师审计合谋形成机理的基础上，结合我国实际剖析审计合谋的动因，并提出防范和治理审计合谋的对策。
The text is mainly to design the operating mechanism for our present CPA profession regulation model, which will be suitable for the development trend of the regulation model.
本文主要是试图为我国当前的注册会计师行业监管模式设计一套适合其发展趋势的运行机制。
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