From the birth of certified accountant to now, there are about three hundreds years of developing history for international accountant practices, and their audit technology and management level has reached to mature stage.

• 从18世纪的“南海泡沫事件”催生注册会计师的诞生至今,国际会计师事务所已发展近三百年的历史,其审计技术和管理水平也已达到成熟阶段。