影响注册会计师独立性因素分析

影响注册会计师独立性因素分析

摘 要 摘 要

独立性是注册会计师审计的理论基石和执业灵魂。2001年岁末，“安然大厦”轰然倒地，“百年老店”安达信被“扫地出门”，“五大”变“四大”，注册会计师的独立性也成为全球关注的焦点。而纵观我国注册会计师行业现状，其审计独立性缺失的问题同样令人堪忧。近年来，审计失败案件屡有发生，如麦科特、银广夏等给会计师事务所、企业和社会造成巨大损失，反映了我国注册会计师审计独立性的缺失。但是，影响注册会计师独立性的因素很多，各学者也对其做过相关的研究和讨论，却没有形成一个系统，鉴于此，本文拟对注册会计师的独立性进行了重新思考，详细地分析了影响注册会计师独立性的因素，并在此基础上提出了相应的治理对策。

关键词：注册会计师 独立性 因素 影响

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ABSTRACT ABSTRACT

Independence is the CPA audit cornerstone of the theory and practice of the soul. End of the year 2001, \the \Five\to \four\the CPA's independence has become a focus of global attention. A general review of status of China's CPA industry, its lack of auditor independence issues as worrying.In recent years, cases of audit failures have repeatedly occurred, such as MACAT, Gangxia so to accounting firms, business and society caused huge losses to reflect the CPA's lack of audit independence. However, the independence of certified public accountants are many factors related to ,the scholars have done their study and discussion but did not form a system, the view of this, the CPA's independence to be a re-thinking, detailed analysis the independence of the factors that affect the CPA, and puts forward corresponding countermeasures.

Key words: CPA; Independence; Factors; Influence

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目 录 目 录

一、注册会计师审计独立性的内涵与意义 ......................................... 1 （一）注册会计师审计独立性的内涵 ............................................. 1 （二）注册会计师审计独立的意义 ............................................... 2 二、影响注册会计师独立性因素分析 ............................................. 2 （一）职业道德水平对独立性的影响 ............................................. 3 （二）客户压力对独立性的影响 ................................................. 3 （三）非审计业务对独立性的影响 ............................................... 4 （四）事务所规模对独立性的影响 ............................................... 4 （五）审计收费对独立性的影响 ................................................. 5 （六）法律责任对独立性的影响 ................................................. 5 三、治理对策 ................................................................. 6 （一）加强注册会计师职业道德教育 ............................................. 6 （二）限定审计委托主体 ....................................................... 6 （三）规范非审计业务 ......................................................... 7 （四）利用合并来发展其规模 ................................................... 8 （五）确保审计收费的数额 ..................................................... 8 （六）强化民事赔偿制度 ....................................................... 9 主要参考文献 ................................................................ 10 后 记 ...................................................... 错误！未定义书签。

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