审计独立性研究

围绕审计独立性的定义、损害因素、保证因素以及衡量尺度诸方面,理论界和实务界业已做出不懈的探索和努力,然而,迄今为止,对于这些问题的回答依然是众说纷纭,莫衷一是。文章在对国内外关于审计独立性的研究文献加以回顾和分析的基础上,结合中国股票市场的特殊制度背景,研究并归纳了审计独立性的上述内容,使得现象与本质的混淆得以厘清,并有助于该主题的后续研究。

On Independence of Auditing

Theorists and practitioners have made unremitting efforts and explorations on definition,threats,safeguards and measurements of audit independence.However,the answers to these questions are conflicting.Based on what have been achieved in research of audit independence at home and abroad,the paper makes a study of audit independence from several dimensions and of the difference between phenomenon and essence,which is helpful for future research on the topic.