注册会计师审计独立性丧失的原因及对策

独立性是民间审计的灵魂,是不可缺少的审计标准,国外和国内都出现过因注册会计师审计独立性丧失而引起审计失败的案例。审计独立性丧失的原因有很多,包括审计市场、政府、企业和会计师事务所本身等方面的因素,我们应从审计市场、政府、企业和会计师事务所本身等方面入手,寻求提高注册会计师审计独立性的对策。

Countermeasures and Reasons of Losing Independence in CPA Auditing

Independence is the soul of the civilian auditing, and it is the absolutely necessary standard of it. It is well known that there are a lot of auditing failure cases both in and outside China because of losing independence. In our country ,there are many factors to make the CPA auditing lose its independence, which include the auditing market, the government, the enterprises and the CPA office itself. So we should take some advantageous measures to solve these problems, and make great efforts to have countermeasures in order to improve the independence of CPA auditing.