注册会计师的独立性研究

Study on the Independency of CPA

对于注册会计师来说,保持独立性是保证其审计质量的最重要的因素。本文从注册会计师职业的监管、注册会计师的“混业”经营、注册会计师自身的偏颇倾向、注册会计师的审计责任四个方面具体阐述了如何采取措施来保障注册会计师的独立性的问题。

Being independent constitutes a fundamental requisite for a qualified CPA （Certified public accountant） in their profession of audition. The present paper elaborates on the approaches to safeguard the independency of CPA from the four perspectives, that is, the professional supervision of CPA, the practice of mixed functions by one CPA, the partiality of CPA and the audition responsibility of the CPA.