摘要：隨著我國的經濟發展，企業的年報審計越來越被大眾所關注，會計師事務所行業也就應運而生，在近幾年來迅速崛起。然而，會計師事務所外部審計業務的獨立性缺乏這一現象卻為審計的結果帶來了不確定性因素。如何保持和加強外部審計的獨立性成為了會計師事務所行業迫在眉睫的問題。本文將對會計師事務所外部審計業務的獨立性進行較為深刻的探討，對提高我國的審計質量有一定的幫助和現實意義。

關鍵字：會計師事務所 審計業務 獨立性

Abstract：As China's economic development, the annual report of the audit has attracted more and more public attentions. As one of the results of it, accounting firm industry also emerge as the times require in the rapid rise in recent years. However, the phenomenon that external audit of CPA firms are lack of the independence of the work of adulting brings uncertainty factors. How to strengthen the independence of external audit has become a popular issue in the field of CPA firms. In this paper, we learn about the independence of CPA firms, and come to some results which have certain help to improve the quality of our audit.

Key words: CPA firms;Auditting; the independence of audit