审计独立性、专业胜任能力与审计职业的发展

Auditor Independence,Ability of Protessional Competence and Development of Auditor profession

对审计独立性的深入认识有助于我们在审计独立性与专业能力之间以及公众与审计职业界之间保持适当的平衡。审计独立性是社会公众的理性选择结果;专业性独立性的统一是审计职业发展的结果;审计质量取决于独立性与专业能力之间的平衡。对审计职业界内部来说,完善审计理论及技术方法、提高专业胜任能力以应付经济环境的巨大变化,对保持职业的发展有着深远意义。

Understanding properly auditor independence is significant for us to keep balance between the public and auditors. Public rational choices on formally auditor independence root in the native culture tradition and institutions. The core value of public benefit protection and accordant institutions can availably adjust the boundary of public acceptance on auditor independence. To respond to the tremendous changes of the economic environment, it has profotmd meaning for auditors to improve professional ability with further audit theories and technical methods.