17000字

摘 要
獨立、客觀、公正一直被視為是審計行業(yè)職業(yè)道德中不可或缺的首要內(nèi)容，也是審計行業(yè)立足社會獲取公眾信任的根本，而獨立性則是根本的根本。然而近年來國內(nèi)外的審計訴訟案件爆炸使社會審計獨立性受到了嚴重的質(zhì)疑。前幾年的“綠大地”、“萬福生科”和近年中國證監(jiān)會對會計師事務(wù)所的處罰案件，以及國際上的安然事件、世通事件，由審計獨立性缺失導(dǎo)致審計失敗的例子不勝枚舉，所以對民間審計獨立性的研究顯得尤為重要。
本文首先對民間審計獨立性的概念及深層內(nèi)涵進行了闡述，定義了實質(zhì)上獨立和形式上獨立這兩個重要概念；其次論述了我國民間審計的現(xiàn)狀，提出了我國民間審計獨立性缺失這一問題；繼而按照這些現(xiàn)狀和審計獨立性的理論，從外部和內(nèi)部兩大因素共六個方面對影響?yīng)毩⑿缘囊蛩剡M行了分析,包括審計市場方面、審計委托模式方面、行業(yè)監(jiān)管方面、業(yè)務(wù)范圍方面、人員素質(zhì)方面以及會計師事務(wù)所規(guī)模和組織形式方面；最后根據(jù)這些因素提出了加強民間審計獨立性的六個對策。
通過對我國民間審計獨立性的現(xiàn)狀敘述，深入分析我國民間審計獨立性缺失的原因，并針對這些原因提出的改進的構(gòu)想，希望能對提高我國民間審計獨立性，引導(dǎo)我國注冊會計師行業(yè)走向健康發(fā)展的道路起到一定作用。

關(guān)鍵詞：民間審計 審計獨立性 注冊會計師 審計委托模式


Abstract
Independence, objectivity, impartiality has been considered as the primary content of professional ethics in audit industry. And it is also the foundation to access the trust from the public. Independence is the most important among these three. However, in recent years, the explosion of audit court cases in domestic and international conduce a serious suspicion to the social auditing independence. There are numerous examples of the audit failure, such as the "Lv dadi" and "Wan fushengke” a few years ago, the punishment on the CPA Offices of the China Securities Regulatory Commission in recent years, and international events on the Enron, WorldCom. Therefore the research on the independence of the audit is particularly important.
This paper firstly made a definition of social auditing independence and elaborated the related theories, then introduced the formal independence and essence independence. The formal independence and essence independence are two areas of auditing independence. They are inseparable and have differences. Secondly, this paper explained the present situation of China, including the CPA Offices and CPA. Then this paper analyzed the auditing independence factors based on the present situation, including the auditing market, the mode of Auditing Appointment Right, the industry regulator, the business scope, the quality of personnel and the size and organization of accounting firms. Finally, based on these factors, this paper brings forward six countermeasures that can strengthen the independence of the audit.
Through the current situation of social audit independence narrative, in-depth analysis of the reasons for lack of social audit independence and improve ideas proposed for these reasons, hoping to improve the social audit independence our country, and guide to the healthy development of the CPA profession play a role in the road.

Keywords: Social Audit Auditing Independence Certified Public Accountant
Mode of Auditing Appointment Right

目 錄
引 言 1
第一章 審計獨立性的概念及深層內(nèi)涵 2
1.1 審計獨立性的概念 2
1.2 審計獨立性的深層內(nèi)涵 2
第二章 我國民間審計獨立性的現(xiàn)狀及缺失問題 4
2.1 我國民間審計獨立性的現(xiàn)狀 4
2.2 我國民間審計獨立性缺失問題 6
第三章 我國民間審計獨立性缺失的成因分析 8
3.1 我國民間審計獨立性缺失的外部因素分析 8
3.1.1 審計市場競爭激烈 8
3.1.2 現(xiàn)行委托模式存在弊端 9
3.1.3 政府和行業(yè)監(jiān)管體制不健全 9
3.2 我國民間審計獨立性缺失的內(nèi)部因素分析 10
3.2.1 會計師事務(wù)所非審計服務(wù)不規(guī)范 10
3.2.2 會計師事務(wù)所執(zhí)業(yè)人員素質(zhì)較低 10
3.2.3 會計師事務(wù)所的規(guī)模和組織形式存在缺陷 11
第四章 提高審計獨立性的對策 11
4.1 培育良好的審計市場環(huán)境 11
4.2 改進審計委托與受托關(guān)系 12
4.3 健全相關(guān)審計法規(guī)與建立獨立的監(jiān)管機構(gòu) 13
4.4 規(guī)范會計師事務(wù)所業(yè)務(wù)范圍 14
4.5 加強注冊會計師素質(zhì)管理體系建設(shè) 15
4.6 加速會計師事務(wù)所整合 16
結(jié) 論 17
致 謝 19
參考文獻 20