影响审计独立性的因素分析

Analysis on the Factors Influencing the Auditing Independence

简述了审计独立性的概念和审计独立性对审计质量的重要作用,全面分析了影响审计独立性的因素,具体包括审计收费、市场竞争、事务所规模、非审计业务和法律制度等,针对审计工作中存在的问题,提出了扩大事务所规模、加强行业监管和法律建设、引导审计供求双方关系的建议。

This paper briefly expounds the concept of auditing independence and the important effects of the auditing independence on auditing quality, analyzes the factors influencing the auditing independence, which include the audit fee,market competition, audit firm＇s size, non-audit service, and laws and regulations, etc., and in the light of the problems existing in the audit service, puts forward some suggestions on expanding the firm＇s size, strengthening the professional supervision and legal construction, and guiding the relationship between audit suppliers and audit demanders.