影响审计独立性的因素及解决方法的探讨与研究

影响审计独立性的因素及解决方法的探讨与研究
摘　要：独立性是审计的灵魂和生命，是审计价值的形成基础。但审计独立性受到来自各方面压力或因素的干扰，致使审计的权威性逐渐丧失。本文从审计独立性的意义入手，对其基础理论作了简要介绍。并在此基础上分几个部分重点对影响审计独立性的内外部因素、 解决审计独立性 缺失的方法等相关内容作了较为深入的探讨。
关键词：注册会计师；审计独立性；影响因素；解决方法

The research and discussion of Influence factors of auditor independence and solving methods
Abstract：Independence is the soul and life of audit, is the basis value of auditing. But the pressure from various aspects or factors lead to the auditor independence losing the authority of audit. This article obtains from the auditing independence’ significance, has made the brief introduction to its basic theory. Based on this and divided several parts key to introduce the influence factor of auditing independence from inside and outside aspect and the way to solve the lack of auditor independence and so on related content has made a more thorough discussion.
Key words：CPA；auditing independence；influence factor；Methods to solve

目    录

一、 引言………………………………………………………………………………3
二、 审计独立性的基础理论…………………………………………………………3
（一） 审计独立性的概念…………………………………………………………4
（二） 审计独立性的分类…………………………………………………………4
（三） 审计独立性的重要意义……………………………………………………4
三、 影响审计独立性失的因素分析…………………………………………………5
（一） 内部影响因素………………………………………………………………5
（二） 外部影响因素………………………………………………………………8
四、 解决审计独立性缺失的参考方法…………………………………………… 10
（一） 增加外部惩戒力度……………………………………………………… 10
（二） 改变事务所组织形式和规模…………………………………………… 11
（三） 避免“混业”经营…………………………………………………………11
五、 结束语………………………………………………………………………… 12
参考文献…………………………………………………………………………… 13

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