【作者】 李瑛； 贾秀贞；

【Author】 Li Ying Jia Xiu-zhen (School of Management,Harbin Institute of Technology,harbin,150001)

【机构】 哈尔滨工业大学管理学院；

【摘要】 独立性是注册会计师审计的根本,近年来的审计诉讼案件大多数是因为注册会计师在审计过程中丧失独立性造成的。本文从外部和内部两大因素共六个方面对影响独立性的因素进行了分析,包括审计市场方面、审计委托模式方面、相关的法律法规方面、非审计业务方面、与审计客户关系方面、会计师事务所组织形式方面。并根据这些因素提出了加强审计独立性的六个对策,即改进审计委托模式、进一步健全法律法规、限制向同一客户提供审计和非审计业务、严格定期更换主任会计师、建立独立声明制度、改进会计师事务所组织形式。更多还原

【Abstract】 Independence is the foundation of Certified Public Accountant(CPA)auditing.In recent years,most of the audit court cases are caused by the loss of independence in the auditing process.This paper analyses the factors which affect the auditing independence from the external and internal,including the auditing market,the mode of Auditing Appointment Right,the relative laws and regulations,the non-audit services,the relationships with auditing customers,the organized forms of accounting firms.Based on these factors,this paper brings up six countermeasures that can strengthen the independence of the audit,including the improvement of the mode of Auditing Appointment Right,further improvement of the relative laws and regulations,the restrictions to provide audit and non-audit services to the same auditing customer,strictly periodic replacement of the director accountant,the establishment of an independent statement system,and the improvement of the organizational forms of accounting firms.更多还原