【摘要】 我国注册会计师行业经过40多年的建设和发展，取得了显著成就，已成为党和国家重要的审计监督力量。但是，我国注册会计师行业高质量发展仍面临一些问题和挑战，如部分党组织和党员未能充分发挥作用、执行质量和执业环境有待完善、审计技术方法相对落后、尚未建立起完善的审计自主知识体系等。面对挑战，应贯彻落实习近平总书记关于审计工作的重要指示，进一步深化改革，加强党对注册会计师行业的全面领导，发挥注册会计师审计的协同作用，实施数据导向审计技术和方法，开展可持续发展报告鉴证，建设高素质的注册会计师人才队伍，建构注册会计师审计学自主知识体系。更多还原

【Abstract】 After more than 40 years of construction and development, China’s certified public accountant industry has achieved significant achievements and has become an important auditing and supervision force of the Party and the country. However, the high-quality development of China’s certified public accountant industry still faces some problems and challenges, such as some Party organizations and members not fully playing their roles, the execution quality and practice environment need to be improved, audit techniques and methods are relatively backward, and a complete independent knowledge system for auditing has not yet been established. In the face of challenges, we should implement General Secretary Xi Jinping’s important instructions on audit work, further deepen reforms, strengthen the Party’s comprehensive leadership over the certified public accountant industry, leverage the collaborative role of certified public accountant auditing, implement data-driven auditing techniques and methods, carry out sustainable development report verification, build a high-quality team of certified public accountant talents, and construct an independent knowledge system for certified public accountant auditing.更多还原