中国独立审计准则中若干理论问题

Several Theoretical Problems about the Independent Audit Standards in China

审计的独立性是指审计机关和审计人员在实施过程中自始至终不受外来或内在因素的影响和干扰；独立审计的目标是对会计报表发表一个独立、系统、公正的审计意见；会计责任与审计责任是完全不同的两种责任，审计责任不能替代、减轻或免除审计单位的会计责任；审计意见的作用是对会计报表的合法性、公允性和会计处理方法的一贯性提供一个合理的保证，它是有限制的，不是无限的。

The independent nature of audit refers to the auditing offices and auditors' being uprightand tenacious in the discharge of their duties all the time irrespective of the bad effect or obstruction from the internal or external sides. The goal of independent audit is that the auditing offices or auditors can express their independent,objective and impartial opinions about the accounting statements. The accountability is quite different from the auditor's responsibility, the accountability of the audited unit cannot be replaced,reduced or exempted. The effect of auditing opinions lies in a reasonable guranty for the legitimacy,fairness of accounting statements as well as the consistency of accounting process,which is limited,not limitless.