以可靠性为"基石"的审计框架重构

在监管者和职业界给予独立性前所未有的关注后，并未离我们远去的审计失败让我们从新视角重新思考审计的本质特征。在独立性定义上具有“无形”性，而在实务中保持独立性又存在诸多障碍。我们从委托关系、信息风险角度指出，建立在独立性、正直性和胜任能力基础之上的可靠性是审计的“基石”。

Revised Audit Framework Emphasizing Reliability

Regulators and auditing professionals have paid considerable attention to the independence, but recent high profile business and audit failures make it necessary to rethink the cornerstone of audit. Begin with the intangible character of independence and the obstacle when applying in practice, the paper analyzed the problems of regarding independence as the cornerstone. In the end, it points out that reliability, which consisted of independence, integrity and enterprise, was the real cornerstone.