关键词: 注册会计师, 审计质量, 审计收费, 规制平台

Abstract: At present, the problems of poor audit quality and vicious competition by lower audit charges are becoming extremely serious. The main reasons lie in the attributes of social audit products, the particularity of audit market and the CPAs' finding business by their social relationships. The social audit attestation business has the attribute of public goods, which are easy to cause market failure and social hazard. Therefore, it is necessary for the government to govern the above problems. The tool of governance used by government is to make use of the concept of regulation to build an open, transparent, centralized and shared social audit regulation platform integrating the five aspects of “industry, price, quality, credit and payment”. This platform should be based on the sharing of big data information, form a price mechanism jointly participated by multi-agents, and adopt a diversified price supervision mechanism, so as to curb illicit competition at lower prices. It is necessary to rely on this platform to establish a quality incentive mechanism and construct a classified credit evaluation system, so as to improve audit quality and standardize audit charges. It is necessary to rely on this platform to create a“entrusted payment mode on the regulated platform”, cut off the benefit chain of“power rental”and“commission rebate”generated by“monopolizing business by social relationships”and“putting in storage by selection”, and weaken the management's control on price, selection and payment, so as to maintain the independence of certified public accountants and curb illicit competition in audit charges.

Key words: CPA, audit quality, auditing fee, regulation platform