This article makes an analysis step by step on the flaws and weak points existing in current CPA profession and raises relevant countermeasures on improvement of current auditing system.

• 就当前注册会计师行业在制度、业务、监管等方面存在的缺失和软肋进行了层层剖析，并就如何改革现行审计制度提出了相关对策。