上市公司独立董事制度与独立审计相关性问题研究

独立董事制度是上市公司内部治理结构重要组成部分,独立审计是健全上市公司外部治理机制的有效手段,两者之间具有共性。完善的独立董事制度是保障注册会计师独立、客观、公正执业、切实发挥审计鉴证作用、提高独立审计质量的重要条件。本文认为,注册会计师行业应注重维护自身的独立性,提供高质量的审计信息,并就与财务报表审计相关、且根据职业判断认为与治理层责任相关的重大事项,以适当的方式及时与独立董事沟通,便于独立董事有效行使决策权。

Study of Correlation between the Outside Director System of Listed Company and the Independent Audit

The outside director system is the principal constituent for public company's internal management, and the independent audit is the effective means to improve the external management mechanism of listedcompany. A perfect independent audit mechanism is an important prerequisite to guarantee the objectiveness and equity of a certificated public account (CPA)'s audit, and further to exert supervision function of audit and provide high quality audit information. In this paper ,the authors considers that the guild of CPA should pay attention to independence of itself and provide audit information of high quality, and communicate with independent outside director in time on issues concerning financial audit report and important items in relation with principal director layer in an appropriate way, which is beneficial for an independent outside director to have a thoroughly understanding of public company and further exercise his supervision power effectively.