再议基于利益冲突下审计独立性

独立性对于审计尤其是注册会计师审计而言是其核心基础。注册会计师的审计业务作为一种经营行为,难免要受到利益指针的指引,而其工作的立足点即是超然的不受影响的第三方独立。在经营利益和品质独立的博弈中,在所有的审计人一步步前行、发展的同时仍然面临独立性的挑战。进入本世纪后,财务造假案频发,且人们发现在企业经营失败的后面总伴随着审计失败,究其本质原因依然是注册会计师在审计各方的利益冲突中迷失了自我,丧失了基本的独立性。文章就注册会计师如何在利益冲突中保持独立性等相关问题进行一些必要的探讨。

A Further Study on Audit Independence Based on Conflict of Interests

Independence is the core of auditing,especially auditing for Certified Public Accountants.As a kind of management behavior,the audit business of CPA is inevitably guided by interests and it considers independence of the third party as a foothold.In the game playing between business interests and quality independence,all auditors are still confronted with the challenge.In this new century,cases of financial fraud have taken place frequently.It is found that the collapse of enterprises is always accompanied by the failure of auditing.The essence lies in that some certified public accountants lose themselves and independence in a conflict of interests.This article has a discussion on how the certified public accountants keep independent in the conflict of interests.