注册会计师审计独立性与审计风险研究.docVIP

论注册会计师审计的独立性与审计风险 摘 要 审计独立性是指不受那些削弱或纵是有合理的估计仍会削弱注册会计师做出无偏审计决策的压力及其他因素的影响。因为涉及的利益公平，独立性被业界视为审计的灵魂 ABSTRACT CPA audit independence is not undermined or that there is a reasonable estimate of vertical will weaken the CPA to make unbiased audit decisions of the pressure and other factors. Because it involves the interests of a fair market economy, so independence is the soul of the audit profession as it is to remain objective and impartial certified public accountant basic premise. If the lack of independence of certified public accountants will no doubt reduce the credibility of accounting rep