浅析注册会计师审计的独立性问题2份.doc

PAGE PAGE II 河南财经学院成功学院本科生毕业论文 浅析注册会计师审计的独立性问题 院系名称 河南财经学院成功学院管理系 姓　　名 陈亚男 学　　号 2008452609 专　　业 会计学 指导教师 刘翠 讲师 2010年5月7日 PAGE I 摘　要 审计独立性是注册会计师执业的灵魂，是注册会计师保持客观公正的基本前提。只有具备独立性，注册会计师才能做出正确的结论和发表正确的意见。目前，我国市场经济体制还不成熟，审计行业起步较晚，还难免会存在影响独立性的因素，但问题不是必然存在的。经过政府、注册会计师及公众共同的努力是可以避免的。现在缺失的独立性已成为审计行业发展的拦路虎。现阶段，政府必须健全相应的法律法规，加大监督检查的力度；司法部门要加大刑事处罚，完善民事责任赔偿制度；注册会计适应不断提高自己的职业修养；神会公众应认真学习有关的审计知识，加强对审计行业的了解。总而言之，既有受外部影响的外部因素，也有注册会计师的内部因素。文章主要对因素进行了系统的分析，并针对因素提出了提高注册会计师审计独立性的具体措施，最后又提出了加强和改善注册会计师独立性的一些解决措施。 关键词：注册会计师；审计；独立性 ?MACROBUTTON NoMacro [Click and type abstract text here.] Abstract Audit independence is a certified public accountant practicing the soul of the CPA to maintain the basic premise of an objective and fair. Only with the independence of certified public accountants to make the right conclusions and express correct opinions. At present, Chinas market economy system is not mature, the audit industry started relatively late, there is also inevitably affect the independence of the factors, but the problem is not inevitable. After the Government, certified public accountants and public joint efforts can be avoided. Lack of independence has now become a stumbling block to the audit industry. At this stage, the Government must improve the relevant laws and regulations, strengthen supervision and inspection; the judiciary to increase the criminal penalties, civil liability compensation system perfect; registered accounting adapt and constantly improve their professional training; God will learn about the public should be carefully audit knowledge and enhance understanding of the audit professionIn short, both the external factors have affected, but also internal factors CPA. The review focuses on a systematic analysis of factors and factors exist for improving the independence of certified public accountants audit the specific measures,