会计师资格考试，以其知识覆盖面广，考试公正、组 织严密、合格率适中而保持较高的权威性。因此，考取“会计师资格”，成为每一位会计人员的奋斗目标．但是笔者通过最近参加的几次“会计师资格”考试，却发现舞弊现象特别是“替考”现象十分猖獗，使会计师资格考试的声誉严重 Accountants qualification examination, with its wide coverage of knowledge, fair examination, well-organized, pass rate moderate and maintain a high authority. Therefore, to obtain “accountant qualification” has become the goal of every accounting staff. However, I passed several recent “Accountants Qualifications” examinations, but found that the phenomenon of fraud, especially the “test” phenomenon is rampant, making the reputation of the CPA serious