审计独立性的问题研究.docVIP

PAGE PAGE II 审计独立性的问题研究 摘 要 审计独立性是注册会计师审计的灵魂，其独立、客观、公正的活动树立了“经济警察”的形象，是注册会计师行业得以存在和发展的前提。没有独立性，审计工作就失去其存在价值，审计就不能获得社会公众的信任，这已经得到人们的共识。但在审计实践中，由于众多因素的影响，审计师的独立性却难以保持。审计的独立性问题是审计理论和实践中一个非常重要的问题，审计独立性已经成为当代社会渴望解决而又良策难觅的世界难题。笔者对审计独立性的现状作了研究，对这一问题进行了深刻的探讨。为此，将参考很多审计理论界和实践界都已经进行了的大量的研究和探索，想要找到有效的解决方案。 本文首先界定了注册会计师审计独立性与非审计服务概念；其次，参考中外各学者的理论，分析了非审计服务对审计独立性的正面影响和负面影响；接着，通过对安然事件的重新回顾，分析事件发生的原因及其影响；最后，结合我国的现实国情，对我国发展非审计服务的现状进行了描述并提出了如何规范和发展我国非审计服务，如何保持注册会计师审计独立性，着重论述了发展策略方面的问题。 关键词：注册会计师；审计独立性；非审计服务 PAGE PAGE II ABSTRACT Audit independence is the soul of certified public accountants audit.The independent, objective and impartial activities seting up the image of economic police,is the precondition of the existence and development of CPA industry. Without independence, audit work will lose its existence value, audit will not be able to get the publics trust. This has been the consensus of people. But in the audit practice, due to the influence of many factors, the auditors independence is difficult to maintain. The independence of the audit is the audit theory and practice is a very important problem, the audit independence has become a modern society which eagers to solve the problem and also a kind of good but hard worlds problem. The author study the present situation of the audit independence and carried on the deep discussion to this question. For this, I will accord a lot of auditing theoryes,and I have conducted a lot of research and exploration to find effective solution. This paper, first, I defined the concept of certified public accountants audit independence and non-audit services.Second,I referenced for Chinese and foreign scholars theory to analyse the non-audit service on audit independence positive influence and negative influence. Then, through the review of enron, I analyse the cause of the incident.Finally, I combined with the reality of our country national condition, the present situation of the development of non-audit services in China are desc