Abstract:Major cases of corporate financial fraud occur frequently,An interdisciplinary historical discovery of the trust crisis commonly faced by the CPA profession,The “mandatory bet365 offer” implemented by the U.S. Securities Act of 1933 is an important reason。Proposal to revise the mandatory bet365 offer,Establish a CPA assistance mechanism voluntarily entrusted by government regulatory agencies and internal supervision agencies of units,Implementing a national audit system to enhance supervision and synergy。Based on the unified social credit code,Reasonably divide the supervisory authority of government regulatory agencies,Establish a unified financial and accounting supervision information platform,Comprehensive auditing will be better implemented、Continuous audit and follow-up audit。
Keywords:CPA Financial Supervision bet365 offer supervision Chinese characteristics
AuthorZhou Hua,bet365 offer School of Renmin University of China;Dai Deming,bet365 offer School of Renmin University of China;Liu Junhai,Professor of Law School of Renmin University of China。(Beijing 100872)
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