设立社会审计基金的路径选择——基于审计独立性视角

The Path of Establishing Social Audit Fund:Based on the Perspective of Auditor Independence

审计独立性的缺失造成审计丑闻频频发生。究其原因,与我国现行审计收费制度存在缺陷有重大关系。现行审计收费制度存在缺陷,从审计独立性的视角出发,设立社会审计基金具有一定必要性和可行性,应选择科学的运作路径,以改革现行审计收费制度。

The lack of audit independence results in frequent occurrence of audit scandals.The reason is related to the defects of the current audit fee system in our country.This paper from the perspective of audit independence,analyzes the defects of the existing audit fee system,analysis of feasibility of setting up social audit fund,reform the current audit fee system,proposed the establishment of the concept of social audit fund.