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摘 要
現(xiàn)行的審計(jì)基礎(chǔ)框架中，獨(dú)立性一直被視為審計(jì)的基石與靈魂，如何保持審計(jì)的獨(dú)立性是做好審計(jì)的基礎(chǔ)工作之一。缺乏獨(dú)立性是審計(jì)失真與質(zhì)量下降的重要因素。近年公司出現(xiàn)失實(shí)賬目，有可能是由于疏忽或蓄意詐騙，也有可能是核數(shù)時(shí)得過(guò)且過(guò)，沒(méi)有要求公司使用最適當(dāng)?shù)臅?huì)計(jì)方法。
通過(guò)在xx會(huì)計(jì)師事務(wù)所四個(gè)月的實(shí)習(xí)，并且對(duì)該所審計(jì)的獨(dú)立性問(wèn)題進(jìn)行了一定的調(diào)查研究。分析了影響審計(jì)獨(dú)立性的因素，并且結(jié)合x(chóng)x會(huì)計(jì)師事務(wù)所的自身業(yè)務(wù)特點(diǎn)，從審計(jì)關(guān)系、市場(chǎng)競(jìng)爭(zhēng)、非審計(jì)服務(wù)、規(guī)模等方面進(jìn)行實(shí)證分析，提出求同存異戰(zhàn)略、客戶選擇戰(zhàn)略、大力發(fā)展并分離非審計(jì)服務(wù)、提高注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)水平和擴(kuò)大會(huì)計(jì)師事務(wù)所規(guī)模等對(duì)策建議。從而對(duì)加強(qiáng)xx事務(wù)所的審計(jì)獨(dú)立性，降低審計(jì)風(fēng)險(xiǎn)提供一定思路借鑒。

關(guān)鍵詞 會(huì)計(jì)師事務(wù)所 審計(jì)獨(dú)立性 措施
Abstract
In existing audit framework, the independence will be recognized as the significant cornerstone and soul of the profession, it is a fundamental work for how to do well in audit idependence. Lack of independence is the main reason to resuit in the unture audit and decline in audit quality. Recently, unrealistic accounting records appeared in the company ,it may be due to negligence or intended fraudulence, perhaps without thoroughly consideration by the auditors or auditors have not requested for their clients to use the appropriate accounting treatments.
Through city liancheng finance by letter four months of practice accounting firm, and question the independence of the audit carried out some research. Analysis of the factors influencing auditor independence, and combination of letters, city liancheng finance business accounting firm's own characteristics, from the audit relationship, market competition, non-audit services, size of the empirical analysis, seek common ground strategy, customer selection strategies, to develop and separation of non-audit services, to improve the standard of practicing CPAs and accounting firms expand the scale of countermeasures. Thereby strengthening the firm's audit letter city liancheng financial independence and reduce audit risk to provide some ideas reference.

Keywords accounting firm audit independence measures
目 錄

摘 要 I
Abstract II

第1章 緒 論 1
1.1研究目的﹑意義 1
1.1.1研究目的 1
1.1.2研究意義 1
1.2研究?jī)?nèi)容﹑方法 2
1.2.1 研究?jī)?nèi)容 2
1.2.2研究方法 2
1.3國(guó)內(nèi)外研究現(xiàn)狀 3
1.3.1國(guó)外研究現(xiàn)狀 3
1.3.2國(guó)內(nèi)研究現(xiàn)狀 5
1.3.3國(guó)內(nèi)外研究現(xiàn)狀評(píng)述 7
第2章 審計(jì)獨(dú)立性相關(guān)理論 8
2.1 審計(jì)獨(dú)立性的概念 8
2.2 審計(jì)獨(dú)立性的對(duì)象 9
2.3 保持審計(jì)獨(dú)立性的必要性 9
2.4 影響審計(jì)獨(dú)立性的因素 10
2.4.1審計(jì)關(guān)系的失衡 10
2.4.2 市場(chǎng)競(jìng)爭(zhēng)的無(wú)序 11
2.4.3 與客戶存在直接或間接的經(jīng)濟(jì)利益 12
2.4.4 同時(shí)提供審計(jì)服務(wù)和非審計(jì)服務(wù) 13
2.4.5 注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)能力水平 14
2.4.6 會(huì)計(jì)師事務(wù)所規(guī)模 14
第3章 xx會(huì)計(jì)師事務(wù)所審計(jì)獨(dú)立性分析 15
3.1 xx會(huì)計(jì)師事務(wù)所概況 15
3.1.1 xx會(huì)計(jì)師事務(wù)所的自然狀況 15
3.1.2 xx會(huì)計(jì)師事務(wù)所的經(jīng)營(yíng)特點(diǎn) 15
3.2 xx會(huì)計(jì)師事務(wù)所審計(jì)獨(dú)立性現(xiàn)狀和問(wèn)題 15
3.2.1 xx會(huì)計(jì)師事務(wù)所審計(jì)獨(dú)立性現(xiàn)狀 15
3.2.2 xx會(huì)計(jì)師事務(wù)所審計(jì)獨(dú)立性存在的問(wèn)題 16
第4章 xx會(huì)計(jì)師事務(wù)所提高審計(jì)獨(dú)立性的措施 18
4.1求同存異戰(zhàn)略 18
4.2 客戶選擇戰(zhàn)略 18
4.3 大力發(fā)展并分離非審計(jì)業(yè)務(wù) 19
4.4 提升注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)水平 20
4.5擴(kuò)大會(huì)計(jì)師事務(wù)所規(guī)模 20
結(jié) 束 語(yǔ) 22
致 謝 23
參 考 文 獻(xiàn) 24