试论审计独立性概念框架的构建

A Study on the Building of Conceptual Framework for Auditor Independence

由于独立性关系到审计质量,关系到资本市场的效率,关系到注册会计师行业的生存。注册会计师的独立性问题是一直受到广泛关注的问题。各国及有关的国际组织都试图对独立性问题做出明确的规定。其中美国ISB及IFAC分别构建了独立性概念(原则)框架,对独立性问题作了较全面的规定。而我国对独立性问题的相关规定还很不系统,本文借鉴ISB及IFAC的相关规定阐述了独立性概念框架的主要内容,以期能够提供参考。

The issue of auditor independence has always been the focus owing to its close relationship to the quality of auditing, to the effi ciency of capital market operation and to the survival of CPA business. Among the world-wide attempts to stipulate the auditor independence, the conceptual framework of auditor independence constructed by ISB and IFAC in the United States presented fairly comprehensive rationale. Auditor independence has also been paid much attention in China, but further systematic regulation is still needed. This paper made a explanation of the above-mentioned conceptual framework for the purpose of further reference.