保证民间审计独立性措施研究

To Study on Measures of Ensuring Independence of Folk Auditing

独立性是民间审计的本质特征,是审计质量的基本保证。我国目前民间审计独立性水平不高,究其原因,既有外部环境法制不完善且执法不严等原因;又有被审计单位法人治理结构不完善,事务所聘任制度存在缺陷等产生的影响;还有民间审计行业自身职业道德、事务所的规模等影响因素。针对目前情况,要通过制度的规范特别是完善民事赔偿制度约束审计人员的行为;必须解决被审计单位聘任并支付审计费用的问题;另外事务所必须增强自身实力,从而提高其抵御外界压力及增强自身独立性的能力。总之,只有各方共同努力,才能使民间审计的独立性得到加强,促进民间审计的进一步发展。

The auditing can only be trusted when it is done by independent personnel. The fact that auditing is not independent enough in China can be attributed to three major factors. External factors include incomplete regulations and laws, and loose enforcement of existing laws. Internally, the audited company may have improper legal person administrative structure, or the auditing firm hiring system may be flawed. Besides, factors existing within the industry itself, such as auditing firm size and professional ethic, also have impact. So, the auditor＇s behavior should be properly restricted by perfecting such regulations as civil compensation system. Audit hiring relationship is of central importance to the question of independent auditing. Problems pertinent to audit hiring and fee payment must be solved. The influence of the audited company over the auditor would be mitigated when the independent director exercises his role duly and properly. The auditing firm should strengthen itself by increasing its size and extending its business so that it can meet the developing needs of the industry and rises against external pressure. Put everything together, independent auditing, as well as the healthy development of the industry, can only be improved by uniting and integrating factors in different areas.