摘要：在现行审计框架中，独立性是注册会计师行业存在的基石，是注册会计师的灵魂，是现代审计的重要元素之一。注册会计师的独立性决定了其审计报告中披露客户会计报表错报和漏报的概率，他是影响审计质量的关键因素，也是提高审计质量的难点所在。随着社会的发展，审计的独立性与审计质量的关系也越来越密切，如2001年，美国能源巨头安然公司向法院提出破产保护以及我国“银广厦”等一系列审计失败案件都是由于审计独立性缺失而发生的，使注册会计师行业受到公众的质疑，面临着前所未有的危机。本文首先简单的描述了审计独立性及审计质量等相关概念；然后重点研究了审计独立性与审计质量的关系，一方面通过博弈的视角说明，另一方面通过对典型的案例进行分析来说明，由于注册会计师道德的缺失、利益的冲突、制度的缺陷以及政府监管不力导致的审计独立性缺失，是审计质量下降与失真的主要原因；最后提出一系列提高审计独立性的措施，如：加强道德建设、明确法律责任、健全监管机制完善组织结构等，进一步阐明了审计独立性与审计质量的关系。
关键词：注册会计师；审计独立性；审计质量
Abstract：In the current framework of audit, independence is the cornerstone of Certified Public Accountants industry, the soul of certified public accountants, and it is one of the important elements of modern audit. The independence of CPA determines its probability of misstatements and omission in the accounting statement which are reported in the audit report. It is the key factor of the audit quality and it is also the difficulty in improving audit quality. With the development of society, the relationship between audit independence and audit quality is more and more closely, such as 2001, the U.S. energy giant Enron bankruptcy protection, as well as China’s “yinguangxia” a series of audit failure cases presented to the court are due to lack of audit independence, the CAP profession queried by the public is facing an unprecedented crisis. This article first briefly describes the related concept of audit independence and audit ; and then focus on the relationship between audit independence and audit quality, on the one hand, through the perspective of game instruction, on the other hand, though the analysis of typical case to illustrate due to the lack of certified public accountants lack of ethics, conflicts of interest, deficiencies in the system, as well as government regulation caused by lack of audit independence, audit quality and distortion; proposed a series of measures to improve the independence of the audit, such as: strengthening the moral the construction of a clear legal responsibility, improve the regulatory mechanism to improve the organizational structure, and further clarified the relationship between audit independence and audit quality.
Key words: Certified public accountant (CAP); audit independence; audit quality
