注册会计师审计的独立性研究

摘要

Certified public accountants audit independence is regarded as the soul of profession.Premise independent accountant profession is able to survive and develop their independence, objectivity and impartiality of the properties, which is a registered foundation accountant career development. Among them, the certified public accountants independence is the basic premise of the entire profession of accountants,only retain the characteristics of independence, to be able to issue the corresponding objective and impartial audit report. Analyzes the reasons for the lack of independence of the certified public accountants, puts forward measures to increase the independence of certified public accountants, with the greatest limit increase certified public accountants audit independence, ensure a healthy and orderly operation of the audit work.%注册会计师审计独立性被职业界视为审计的灵魂。独立会计师职业能够生存和发展的前提就是其独立、客观、公正的特性，这也是注册会计师职业发展的基础。其中，注册会计师的独立性又是整个会计师职业的最基本的前提，只有注册会计师职业保持住独立性的特征，才能够客观公正的出具相应的审计报告。分析注册会计师审计独立性缺失的原因，有针对性地提出了提高注册会计师审计独立性的措施，最大限度提高注册会计师审计独立性，确保审计工作健康有序的运行。