提高我国注册会计师审计独立性的对策探讨

注册会计师只有在审计过程中真正做到客观独立,才能保证审计信息的可信性,从而树立起职业声誉,体现其社会价值.提高我国注册会计师审计独立性应从完善注册会计师的委托聘约机制、明确注册会计师的法律责任、规范会计师事务所的组织形式、提高注册会计师的自身素质、健全注册会计师的外部监管机制、优化执业环境等方面入手.

A Discussion on the Countermeasures of Increasing the Independence of Our Certified Accountants' Audit

Certified accountants should be independent objectively in audit process,which can guarantee the credibility of the audit information and embody its social wealth.Increasing the audit independence of our certified accountants should start with perfecting associated employment mechanism;of the certified accountants,clarifying the legal duty of the certified accountants;regulating the form of composing the public accounting firms;developing the quality of the certified accountants themselves;perfecting the external oversight mechanism to the certified accountant and optimizing the environment of operation.