关于会计师事务所独立性问题的若干思考

注册会计师必须通过会计师事务所来接受审计业务,因此,独立性是注册会计师审计的灵魂,也是会计师事务所的灵魂。本文旨在通过对于我国会计师事务所现存问题的研究,来探讨和评价提高会计师事务所独立性的一系列方法与措施,从而得出如下结论:现阶段会计师事务所的独立性只能是相对的,实现真正的独立尚需时日。

Thinking on the Problems about the Independence of CPA Firms

CPAs must receive audit transactions by CPA firms. Therefore, independence is not only the soul of CPAs, but also the soul of CPA firms. The article attempts to probe and appraise the measures and ways to improve the independence of CPA firms by study the current problems of CPA firms. It includes 3 parts: The first part analyses the current problems of the independence of CPA firms, which involves the shortage of independent consigners, imbalance of audit relationship etc. The second part mainly probes the measures and ways about improve the independence of CPA firms, they are FIS, partner system and so on. A conclusion is drawn in the third part, which states that the problem of independent CPA firms is only a relative concept currently. It will take a long time to realize the independence of CPA firms.