注册会计师审计独立性弱化的成因与对策

Weakening Cause and Strategy on Independence of Auditing Practice for CPA

高独立性审计服务市场需求不足和审计委托关系的缺陷是注册会计师审计独立性弱化的经济动因和制度根源,而审计违规成本低则助长了审计独立性弱化。应从培育注册会计师高独立性审计服务入手,构建合理的审计委托关系,加大审计违规处罚力度,加快改善市场环境,完善公司治理结构和相关法律责任体系,以有效提高注册会计师审计独立性。

The shortage of market demand for high-independence auditing service and deficiency of auditing principal-agent relationship is the reason of economy and system weakening auditing practice for CPA, while the low violation cost of auditing indulges the weakening of auditing independence. Therefore, we should cultivate high-independence auditing of CPA first, establish reasonable principal-agent relationship, increase punishment on auditing violation, and improve market environment, corporate governance, and relevant legal system to increase the auditing independence of CPA.