我国上市公司注册会计师审计独立性研究

审计独立性是现代社会审计的灵魂，是注册会计师审计的根本。在实践中保证注册会计师审计的独立性，有利于推动审计工作的顺利进行，审计失败的几率将会大大降低，这对注册会计师行业的整体发展来说意义非凡。近年来我国上市公司的数量不断上升，这一现象反映出我国的市场经济繁荣发展，受此影响我国对独立审计的需要程度也有所上升。审计业务中涉及的执行人员专业素质、机构间的竞争、公司治理等问题可能影响审计的独立性，从而影响上市公司社会审计结果的可信赖程度。因此本文通过分析影响审计独立性的因素，深入了解造成我国注册会计师社会审计独立性缺失的原因，并简单梳理了我国上市公司审计中存在的几点问题，进而给出加强注册会计师审计独立性的建议。
                                      
关键词：审计；独立性；上市公司

 Research on audit independence of Certified Public Accountants in Chinese listed companies

Abstract: Audit independence is the soul of modern social audit and the root of CPA audit. In practice, ensuring the independence of CPA audit is conducive to the smooth progress of audit work. The probability of audit failure will be greatly reduced, and the CPA industry will also show its fundamental significance. Along with the prosperity and development of China's market economy, the number of Listed Companies in China continue to rise, the CPA audit demand is also increasing. The professional quality of the personnel, competition between accounting firms and corporate governance affect the audit independence and the credibility of the results of the social audit of the listed companies. Therefore, based on the influence factors of audit independence analysis, in-depth understanding of the cause of social audit lack of independence of registered accountants in China, and giving a simple summary about the existing problems in the audit of listed companies. Furthermore, providing some suggestions to strengthen the independence of CPA audit.

Key words: Audit；Independence ；Listed companies

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