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1 IntroductionrnWenmin has been working at a Certified Public Accountants Firm for about 20 years.The firm has established in 1997.At the begining of firm,only have eight staff including five shareholders.They all worked with great responsibility, diligence,and won the praise from their customers. The business scope expanded quickly and widely.The staff increased from 8 to 170 with 80 certified public accountants,28 certified assets appraisers as well as 33 certified tax agents in 2006.but in 2006,one third of the certified public accountants leave the firm as well as the assistant auditors. There are different reasons.The loss of staff led to job vacancies, the work chain was broken, which seriously affected the work efficiency and the quality of the work.In the process of the implementing audit, there were much problems such as job slack, which directly affect the audit quality and the reliability of the audit report. Complaints from customers increased also. This situation has attracted great attention of chief accountants who are top management of the CPA firm.