浅析CPA审计独立性的整改措施

Analyzing the Factors that Influence CPA Audit Independence and the Relevant Improving Measures

独立性是注册会计师审计的灵魂,注册会计师审计只有具备独立性,才能做到实质上的客观公正,从而更好地为广大投资者和债权人服务。我国自1996年1月1日起实施《独立性审计准则》以来,注册会计师在一定程度上发挥了很大的作用,并向社会公众展示了其"超然独立"的特征;但是我国现阶段的注册会计师行业还不够规范,独立审计准则还不够完善,注册会计师审计在独立性方面还存在着一些问题,针对这些问题提出了相应的整改措施。

＂China CPA Occupational Ethics Basic Criterion＂ stipulated that chartered accountant who carries out the audit and other visa services,must maintain virtual independence and formal independence.The independence is the soul of CPA audits because only with this can a CPA serve the general investors and creditors fairly.Since January 1st,1996 China＇s implemening ＂Independent Audit Criterion＂,chartered accountant has displayed the very major role in the certain degree,and has demonstrated its important characteristic—independence from the social public.However,at present stage,chartered accountant profession still suffer from insufficient standard and imperfect of criterion.In the independent aspect,there still exist some problems.This thesis aims to put forward some proposals with respond to these problems.