注册会计师审计独立性之应然与实然

注册会计师审计独立性是注册会计师取信于民的根本,但现实中有关审计独立性的责难却是随处可觅。是注册会计师的独立性真正有问题,还是另有隐情?本文借鉴心理学的相关研究结果,从有限理性、有限意志力、有限意识、有限道德和自我服务偏见等因素分析了注册会计师的独立性困境问题,指出这些问题往往不是注册会计师的道德问题,而是其审计信息处理过程中的认识局限性问题。

The Oughtness and Being of Auditor's Independence

The auditor's independence is fundamental for the CPA to be trusted by the public. However, in reality there are many impugnments about auditor's independence. Does the auditor's independence deserve to be oppugned, or are there other hidden reasons? By using the psychologically pertinent studies for reference, this paper analyzes a pretty pass of auditor's independence from the factors including bounded rationality, bounded willpower, bounded ethicality, bounded awareness and self-serving biases. It pointes out that the problem does not result from auditor's ethicality and the real causes lie in the cognitive limitation of auditors who process the audit information.