关于民间审计独立性问题的探讨

关于民间审计独立性问题的探讨
摘  要：在我国，民间审计又称注册会计师审计，是审计监督体系的重要组成部分，在当今经济建设和国家发展中扮演着日益重要的角色。独立性是注册会计师审计的灵魂，决定着审计意见的客观、公正性。近年来，审计失败案件屡屡发生，给会计师事务所、企业和社会都造成巨大损失，大量审计失败案件的发生，反映了注册会计师独立性的严重缺乏。而在这些事件中，有关于审计独立性问题的探讨被推上了风口浪尖。目前，中国仍处于市场经济体制并不完善的阶段，由此暴露出来的民间审计环境、公司治理结构、审计需求、CPA的职业道德素质等问题，都呈现出具有中国特色的情况。因此本文在近些年国内连续爆发财务丑闻的背景下，对审计独立性问题重新进行探讨，分析影响中国审计独立性的因素，并提出相应的对策和建议，希望能引起读者对民间审计独立性问题的重视和思考。
关键词：民间审计；独立性；影响因素；对策

The independence of our civil audit and Practice Research

Abstract: In our country,civil audit,also called certified public accountants audit,which is one important part of audit supervision system,plays an increasingly important role in both the construction of economy and the development of our nation.The independence is the CPA audit soul,it decides the audit opinion which is objective and fair.In recent years, the audit defeat cases repeatedly occurred,created the heavy loss for the accounting firm,the enterprise and the society,the audit defeat cases massively had reflected CPA audit lacks the independence. Among all these cases, the independence of the audit is brought to the cusp. At present, China is still in the market economic system,which now is not in a perfect stage,thus exposed the civil audit of the environment, corporate governance, audit requirements, CPA's professional and moral qualities and other issues,all these emerged situation with Chinese characteristics. Considering the outbreak of domestic financial scandal continuously , this paper will re-discuss the independence of audit , analyse the influence factors of the independence of Chinese audit and put porward the corresponding countermeasures and  suggestions. This paper hope to arouse the readers’ attention and thinking on the issue of the independence of civil audit.
Keywords: Civil Audit; Independence; The influence factors ;Countermeasures

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