我国审计费用支付方式对审计独立性的影响研究

Research on the Impact of Audit Fee Payment on Audit Independence in China

财务报表对投资者进行投资决策起着十分重要的作用,通过审计工作可以起到经济监督的作用,并且可以提高会计信息资料的真实性与可靠性。当前我国审计费用支付方式将审计单位的经济利益与被审计单位牢牢挂钩,这让审计单位在提供审计服务、出具审计报告的过程中很难保持其独立性,亟需通过引入第三方中介机构、完善审计收费披露机制、深化审计轮换制度等措施予以改进和完善。

Financial statements play a very important role in investors’investment decisions.Audit can play a role in economic supervision,and can improve the authenticity and reliability of accounting information.At present,China’s audit fee payment method firmly links the economic interests of audit units together,which makes it difficult for audit units to maintain their independence in the process of providing audit services and issuing audit reports.It is urgent to improve and perfect it by introducing third-party intermediaries,improving the audit fee disclosure mechanism,deepening the audit rotation system and so on.