审计独立性与会计信息质量

审计独立性对会计信息质量的影响间接却又十分重要。本文从独立性的界说出发,分别从代理理论、会计规则制定权合约安排以及国内外的相关案例分析了独立性与会计信息质量的关系,并结合我国现阶段的具体情况,提出了提高审计独立性的两点对策强化注册会计师民事法律责任的制度约束;逐步取消有限责任的事务所组织形式。

Auditing Independence and Accounting Information Quality

Auditing independence has an indirect and important effect on accounting information quality.This paper analyzes the relation between auditing independence and accounting information quality based on agent theory,the rights contract arrangement of making accounting rules and related cases both from home and abroad.Finally,the paper gives suggestions on improving auditing independence according to the situation in our country.