CPA审计的独立性研究威胁、防护及成效分析.pdf

·150· 价值工程 CPA审计的独立性研究：威胁、防护及成效分析 ResearchOllCPA and Auditor：Threats，Protection Independence ComponentAnalysis 韩芊Han Ping Qian；汪萍Wang (石家庄经济学院华信学院，石家庄050091) of 050091，China) (HuaxinCollege，ShijiazhuangUniversityEconomies，Shijiazhuang 述了缺乏独立性对社会的威胁，探索了防护独立性的相关措施，其中对扩大会计师事务所规模的成本效益关系进行了较深地、有创意地数理推 论，从而逻辑性地得出通过扩大事务所规模以提高审计独立性的强然结论． ofthesocialauditandisthefundamentalto social for isthe船seIlce the Abstract：Independence guaranteeperformresponsibilityCPA．Taking thefactorsthat tlleCPAaudit thethreatmade CPAaudit酗the thesis删yzed impact independence，explainedby perspective．this lacking to therelevant andinnovativemathematicalOneest—benefit caused independence me．as岬，conducteddeep reasoning relationship society．explored by of thll8obtainedinevitableconclusion of oftheaudit the thesize firm,and thesc8Je firm．to expanding accounting that出蝴theexpansion improve audit independence． 关键词：独立性：影响因素；防护措施；扩大规模；成效分析 theSCale：cost-benefit Keywords：independenee；factor；protectivemeasures；expand analysis 中国分类号：TP309 文献标识码：A 文章编号：11306-431“2011)Ol-015咖2 1审计独