(DOWNLOAD) "Issues in Supervising Cpa (Certified Public Accountants) (Report)" by Management Science and Engineering # eBook PDF Kindle ePub Free
eBook details
- Title: Issues in Supervising Cpa (Certified Public Accountants) (Report)
- Author : Management Science and Engineering
- Release Date : January 01, 2007
- Genre: Education,Books,Professional & Technical,
- Pages : * pages
- Size : 186 KB
Description
Viewed from the history of auditing, it can be regarded as the outcome of the change of social economic structure. The early South Sea Company Incident led to the birth of the first civilian auditor in history--Charles Snell, who was hired by the special committee of the British Parliament to audit the South Sea Company. Viewed from the perspective of the client, the consignor is the King of Great Britain and the auditing was entrusted by the government; from the perspective of the auditor, he is not a government official but a civilian. As a result, Charles Snell was defined by history as the first civilian auditor. However, the birth of civil auditing was followed by a dilemmatic problem: CPA should be the extension of the government functions or a completely independent civil organization? CPA should at first be a "social person" or an "economic person"? Altruist or egoist? The definitional repetition of CPA's role confuses, to some extent, our expectation and supervision of CPA. 1. AUDITING MARKET PROVIDER--"ECONOMIC PERSON"
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