毕业论文-- 浅谈注册会计师的审计独立性.doc

　　山东科技大学泰山科技学院 本科毕业设计（论文） 题 目 浅谈注册会计师的审计独立性 系 部 名 称 经济管理系 专业班级 08级会计4班 学生姓名 学 号 指 导 教 师 摘要 注册会计师审计独立性是审计理论的基石，也是注册会计师取信于公众的首要条件。注册会计师审计是维护国民经济健康、稳定发展的一道防线,审计独立性不仅是这道防线的基石，也是注册会计师的安身立命之本。CPA Audit independence is the cornerstone of the auditing theory, is also a certified public accountant is the first condition to win the trust of the public. CPA Audit is to safeguard the health of the national economy, the steady development of a line of defense, audit independence is not only the cornerstone of this line of defense, is also the foundation for the Certified Public Accountants. Since the separation of capital ownership and management rights, due to the asymmetry of information, the CPA audit services to become an inevitable requirement of the community, can reduce the risk of financial statements by independent audit, decentralized management of risk, reflecting its social value . Faced with the trend of business diversification, under the influence of various factors, making the CPA audit independence is not strong at higher risk of audit independence. Business owner and other information to pursue the reasonable expectations of the audit and the audit industry expectations has been a gap, this paper registered accountant to audit the existing problems, a brief analysis of a number of factors that affect their independence, and on this basis, the corresponding response.Keywords: certified public accountants; audit; independence Key words: CPA ；audit；independence 目录 1对注册会计师审计独立性的认识 1 1.1注册会计师审计独立性的一般含义 1 1.2注册会计师审计独立性的经济性质 2 2影响注册会计师审计独立性的因素 5 2.1利益驱动是最深刻的社会根源 5 2.2“混业”经营赋予注册会计师的双重身份弱化了独立性 9 2.3审计市场缺乏对高独立性审计服务的需求 10 2.4有法不依 惩罚不力 10 3提高注册会计师审计独立性的对策 11 3.1培育提高审计独立性的市场环境 11 3.2对会计师事务所的执业质量进行评价 11 3.3提高事务所注册会计师的违规代价 12 3.4审计业务与会计咨询会计服务业务分离 12 3.5实行审计委派制 13 3.6培养注册会计师的社会公众利益观念 14 3.7严格遵循关于注册会计师的法律规范 14 4对于注册