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近日,中国注册会计师行业党委常务副书记、中注协副会长兼秘书长陈毓圭在湖北省调研时强调,不正当低价竞争是制约当前行业发展的毒瘤,要把治理不正当低价竞争作为2012年行业监管的重点,予以严厉打击,绝不手软。陈毓圭指出,价格竞争固然是市场经济条件下的一种竞争现象,但是把价格压低到不足以支持必要的审计程序、损害质量的程度,则是“杀鸡取卵”的危险行为,也是违法行为。过低的审计收费必定以减少审计程序、牺牲审计质量为代价,这不利于事务
Recently, Chen Yugui, standing deputy party secretary and secretary general of the Chinese CPA profession, emphasized in his research in Hubei Province that improper low price competition is a tumor that restricts the development of the current industry. In 2012, the focus of the industry regulation should be severely dealt with without any mercy. Chen Yugui pointed out that price competition is certainly a competitive phenomenon under market economy conditions. However, it is illegal to push prices down too low to support necessary auditing procedures and to undermine quality levels. Too low audit fees must be to reduce the audit process, sacrificing the quality of audit at the expense of detriment to the affairs