关于提高我国注册会计师独立性的若干思考

注册会计师的独立性是其执业的灵魂,也是其执业质量的基础和根本保证。近年来,国内外陆续发生的一系列财务造假和CPA审计失败的事件,无一例外地都与从事审计工作的CPA未能很好地坚持其应有的独立性有关。本文通过对目前我国注册会计师独立性的现状和成因的分析与探讨,对如何提高我国注册会计师职业独立性提出了自己的看法和建议。

Several Thinkings of Improving The Independence of Certified Accountant of Our Country Thinking on Improving CPA' s Independence

The certified public accountant's independence is the soul of its operation, and is also the foundation of its operation quality and basic assurance too. A series of financial affairs happenning successively both at home and abroad in recent years make the fake and audit the incident failing with CPA, fail to well insist with CPA engaged in auditing its due independence has something to do without exceptioa The article is passed to the analysis and discussion of independence current situation and origin cause of formation of certified accountant of our country at present, and has put forward one's own view and suggestion to that how to improve the job independence of certified accountant of our country.