注册会计师审计独立性分析

本文认为，独立性是注册会计师执业的灵魂，是注册会计师保持客观公正的基本前提。如果注册会计师审计缺乏独立性，就很难做到客观公正，其提供的信息可信度会大为降低，从而误导信息使用者，使其做出错误的决策而遭受经济损失。这无疑会造成社会经济秩序的混乱，影响市场经济的正常发展。

The Analysis on Audit Independency of Certified Public Accountant

The characteristic of independency is the soul inside the vocation of CPA, as well as the fundamental precondition for CPA to keep just and objective. It would be impossible to reach the target of justice and objectivity in case of lack of independency during audit conducted by CPA, for the information CPA provides would be much less authentic, which would certainly mislead those information users. The information users might also make wrong decisions due to the improper information and suffer the unnecessary loss consequently, all of which would beyond all doubt cause big chaos in social economic order, as well as opposing a great negative impact on market development.