注册会计师审计独立性问题研究

注册会计师审计独立性问题研究(13200字)
摘  要：独立性是注册会计师职业的灵魂，注册会计师审计工作是维护社会经济秩序安稳发展和保持商业竞争走在正义轨道上的一道有力防线，审计独立性则是该防线最有力的基石。但是在现实社会中，注册会计师的独立性受到了严重影响。本文分析了影响注册会计师独立性的因素并提出了提高审计独立性的对策。
关键词：注册会计师；独立性；影响因素；对策

Reaserch on Certified Public Accountants Audit Independence
Abstract: Independence is the soul of registered accountant's professional certified public accountants audit work is to safeguard the social order and keep the business competition stability of walking in justice orbit a strong defence, the auditor independence is the cornerstone of the defense's most powerful. But in actual society, CPA's independence was badly affected. This paper analyzes the influence factors of these problems developed and proposed some countermeasures to solve these problems.
Key words: Certified public accountants; independence ; influencing factor; countermeasure