论独立审计独立性的保持

On Maintaining the Independence of lndependent Audit

会计信息失真的原因之一是独立审计缺乏独立性,而独立审计缺乏独立性的根源在于审计委托制度、审计关系人和审计业务三方面存在着内在矛盾,应通过重塑审计委托者、创新审计聘任制度、剥离审计业务与非审计业务、改组会计师事务所的组织形式、加强对独立审计的监管等措施来保持独立审计的独立性。

One of the reasons for the distortion of accounting information is that independent audit lacks independence, which results from the inner contradiction between the audit commission system, the audit connected person and the audit operation. The present paper points out that efforts should be made to re-mold the audit clients, to innovate the audit engagement system, to separate the non-audit operations from audit operations, to reform the organized form of accounting firm, and to enhance the regulation of independent audit so as to maintain the independence of the independent audit.