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nopoly has large enterprise of audit business, and domestic by is in small enterprise of audit market Shang mutual fight, and due to large enterprise audit market of competition degree enough, gradually rendering "four" by monopolyphenomenon, audit charges also is high,  and small enterprise audit market is competition fierce, even exists excessive competition of situation, as audit charges is race to prices.

3.1.3 Competition
    Currently State-owned business bank reform none of our national brand of domestic firms to do. National economic pillar industries such as oil, electric power, energy and other industries is also a lot of audit by the international "big four" to do, obvious disadvantage in China's accounting firms in a competitive position.

3.1.4 Scope of business
    China registered accountant industry is still dominated by traditional audit and capital verification service, now other classes such as consulting and other business income in total business. income averaged less than 10%. Such businesses constitute a significant audit risks and legal risks.

3.1.5 The regulatory status
    Certified public accountants accounting firm practice quality and service quality has been significantly improved in General, general strengthening in risk awareness, audits, verification operations are gradually standardize. Check also found that prevailing in China's accounting firms such as professionals, inadequate market development issues.

3.2 The existing problems of China 's accounting firm

3.2.1 The problems in the overall practice environment
    (1)Accounting firm lacks of effective information needs. China's case, the modern enterprise system is still to establish and perfect the stage, the financial markets at a preliminary stage of development, accounting oversupply, lacking ofaccounting firms must be living space.
    (2)The accounting firms the overall practice environment. CPA profession in China local separatist serious, associated directly or indirectly, many government departments and accounting firms, has been a decoupling of the restructuring, accounting firms market the lack of effective competition in practice is difficult to guarantee the quality of the supervisory role of the“economic police feel difficult to effectively play the resulting economic distortion is difFcult to get effective detection and treatment. The above-mentioned problems have seriously restricted the stable and orderly development of the accounting firm industry.

 

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    3.2 The existing problems of China's accounting firm 18-20
        3.2.1 The problems in the overall practice environment 18-19
        3.2.2 The existing problems of China's accounting firm 19
        3.2.3 The accounting firm own competence problems 19-20
    3.3 China's current accounting firm risk types 20-22
        3.3.1 Whole audit practice environment risk ...........20-21
        3.3.2 Public internal risk from poor environment .......21
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