我国民间审计独立性缺失的主要原因及防范对策

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、企业和社会造成巨大损失,大量审计失败案件发生,反映了注册会计师审计缺乏独立性。本文结合我国实际,分析了审计失败中独立性缺失的原因,并提出了若干改善审计独立性的途径。

China's lack of nongovernmental auditing independence's main reason and prevention countermeasures

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. This article links to our country reality, has analyzed the primary cause of independent flaw in the audit defeat, and proposed certain improvement ways of audit independence.