摘要:審計(jì)獨(dú)立性是民間審計(jì)的靈魂，是注冊(cè)會(huì)計(jì)師審計(jì)這一職業(yè)賴以生存和發(fā)展的基本條件。注冊(cè)會(huì)計(jì)師職業(yè)之所以能贏得今天的社會(huì)聲譽(yù)和地位，在很大程度上源于審計(jì)的獨(dú)立性以及對(duì)這一問題的持續(xù)關(guān)注。特別是當(dāng)今世界經(jīng)濟(jì)一體化快速發(fā)展，資本在全球大規(guī)模流動(dòng),金融創(chuàng)新、技術(shù)創(chuàng)新、組織創(chuàng)新日新月異,企業(yè)并購浪潮跌宕起伏。這些復(fù)雜的環(huán)境是審計(jì)界從來沒有遇到過的，隨著國內(nèi)外一系列審計(jì)失敗案的不斷浮出水面，注冊(cè)會(huì)計(jì)師的獨(dú)立性以及整個(gè)行業(yè)的存在價(jià)值受到了普遍的質(zhì)疑。審計(jì)實(shí)務(wù)界、理論界都對(duì)獨(dú)立性展開了激烈地討論，社會(huì)上頻頻出現(xiàn)舞弊的案件，可見審計(jì)獨(dú)立性的問題突出。文章對(duì)目前民間審計(jì)現(xiàn)狀、影響民間審計(jì)獨(dú)立性因素以及提出相應(yīng)的完善對(duì)策。

關(guān)鍵詞：民間審計(jì)；獨(dú)立性；影響因素；對(duì)策

Abstract:Non-audit independence is the CPA profession survival and development of the basic conditions.CPA career to win today's social status and reputation, in large part due to the independence of audit and continued focus on this issue. Especially in the current world economic integration and rapid development, large-scale flow of capital in the world, financial innovation, technological innovation, organizational innovation and ever-changing mergers and acquisitions wave of ups and downs. The complex environment of the audit profession has never encountered before, with a series of case of audit failure at home and abroad continue to surface, the CPA's independence and the value of the whole industry has been widely questioned. Audit practitioners, theorists are all engaged in a fierce independence of discussion, the community frequent fraud cases, showing that audit independence issues outstanding. Therefore, a long time, the independence of the audit by the academia and regulatory attention, as an eternal topic of an independent audit, audit independence and its influencing factors and countermeasures of great significance. Article on the current status of non-audit, as well as factors affecting the independence of non-audit the corresponding improvement measures.

Key words:civil audit；independence；influencing factors；countermeasure

伴隨著國內(nèi)外審計(jì)失敗案件的不斷發(fā)生，廣大人民已經(jīng)對(duì)注冊(cè)會(huì)計(jì)師產(chǎn)生嚴(yán)重的不信任，有必要對(duì)審計(jì)獨(dú)立性的缺失進(jìn)行研究。因此，本文是找出影響我國民間審計(jì)的獨(dú)立性的各種因素，分析獨(dú)立性缺失的原因，并且提出相應(yīng)的對(duì)策。希望通過本文的研究，對(duì)我國民間審計(jì)獨(dú)立性的缺失問題得到解決有一定的價(jià)值。

    公正、客觀、獨(dú)立是注冊(cè)會(huì)計(jì)師必須遵守的準(zhǔn)則，注冊(cè)會(huì)計(jì)師只有保持公正、客觀、獨(dú)立的發(fā)表審計(jì)意見才能為大家提供有價(jià)值的信息，才能體現(xiàn)其價(jià)值。然而，目前審計(jì)獨(dú)立性缺失問題日益嚴(yán)重，注冊(cè)會(huì)計(jì)師面臨嚴(yán)重的信任危機(jī)，已引起廣發(fā)的關(guān)注。本文對(duì)民間審計(jì)獨(dú)立性問題進(jìn)行深入分析，找出原因并且希望能夠從根本上解決我國審計(jì)獨(dú)立性缺失問題，具有一定的現(xiàn)實(shí)意義。