I had five brothers, and I went to a male-dominated university [ Lehigh University.] Back in 1986, the public accounting profession was very male-dominated. 我有五个兄弟,我就读的是一所男生居多的大学&理海大学。在1986年,公共会计职业还是男性的天下。
In Hong Kong, a corporate failure which aroused public concern was a listed company known as Euro-Asia Agricultural ( Holdings) Company Limited, which also affected public confidence in the accounting profession. 而在香港,企业失败的例子如欧亚农业(控股)有限公司,也引起整个社会的震惊和关注,并影响公众人士对会计专业界的信心。
Audit failure will lead to public reliability in the sharp decline on the CPA, and will affect decision-making behavior of information user, even affect the survival and healthy development of the accounting profession because of lower social trusty. 审计失败会导致注册会计师在公众中的信赖度急剧下降,会影响信息使用者的决策行为,甚至可能由于社会信任度过低殃及会计行业的生存和健康发展。