我国注册会计师审计独立性缺失分析及优化

摘要

独立性是审计的最本质特征，也是注册会计师保证社会审计工作顺利进行的必要因素。假如注册会计师具备了独立性的特质，其对于审计工作才有可能做出正确的审计结论。为保持并进一步提高CPA审计的独立性，应当加强会计师事务所和注册会计师自身的独立性建设，完善CPA审计的内外部环境，除此之外，我国还应强化监督机制，提升对违规的惩处力度，改进审计收费规定，重建审计委托模式，对会计师事务所实施有效的轮换机制等。%Independence is the substantive characteristic of auditing, which is an essential factor that guarantees the successful auditing of CPAs. Only by independent auditing can CPAs come up with correct audit conclusions. In this connection, to maintain and improve the independence, accounting firms and CPAs should improve both internal and external environments. The government should strengthen the supervision mechanism, intensify punishment for violation of regulations, reform the audit fee stipulation, rebuild audit entrust pattern, and take an effective accounting firm rotation system.