影响我国注册会计师审计独立性的因素及对策

该文结合我国实际,认为公司治理结构不完善、非审计业务、注册会计师事务所的组织结构及规模、缺乏严厉的事后惩罚机制是影响我国注册会计师审计独立性的重要因素。提出了改善审计独立性的途径,即规范公司的治理结构,明确审计委托机制,规范非审计业务,改革会计师事务所组织形式,扩大事务所规模,建立严厉的事后惩罚机制。

Factors Affecting the Independency of CPA Audit and Countermeasures

According to the condition of our country,this paper analyses the important factors that influence the independency of CPA audit in the aspects of the management faultiness in company,the non-audit business,and the scale and organization structure of accountant office.And it puts forward some approaches to improve the independency of audit,including normalizing government structure of company,crystallizing the mechanism of audit commission,standardizing the non-audit business,reforming organization form of accountant office,enlarging office scale,and establishing mechanism of pungent punishment afterwards.