审计独立性之我见

My Viewpoint upon Auditing Independence

20世纪末以来,国内外发生的一系列财务舞弊案件,使注册会计师行业处于社会公众的放大镜下,倍受关注。独立审计的独立性受到了质疑,如何加强审计的独立性必须从剖析其受损的原因出发,只有找出根源,从制度上加以完善,才能防止就事论事,从根本上根治"病源"。

Due to a series of domestic and international financial frauds since the late 20th century, the industry of Certified Public Accountant （CPA） has been exposed to the public and drawn greater attention. Meanwhile, the independence of audit has been questioned. As to strengthen the auditing independence, we are supposed to dig out the underlying causes and then to perfect the system. Only in this way can we avoid the skin -deep argumentation and eliminate the ＂root disease＂.