审计独立性:良策难觅的世纪难题  

Audit Independence:A Conundrum with No Proper Countermeasure

作　　者：谢荣[1] 温国山[2] 

机构地区：[1]上海国家会计学院,上海201702 [2]上海金融学院会计学院,上海201209

出　　处：《上海立信会计学院学报》2009年第6期3-8,共6页Journal of Shanghai Lixin University of Commerce

摘　　要：审计独立性是审计的灵魂,没有独立性,审计工作就没有价值,这已成为人们的共识。但在审计实践中,由于审计费用的支付方式、审计任期过长和同时向客户提供非审计服务等众多因素的影响,审计师的独立性常常难以保持。为此,审计理论界和实务界都已进行了大量积极的探索和思考,以找到有效的解决方案。然而,由于其固有的局限性,迄今为止,所有的措施都难以真正解决审计的独立性问题。审计独立性已成为一个现代社会渴望解决但又良策难觅的世纪难题。It has become a consensus that independence is the soul of auditing, and without it audit will be valueless. However, in the practice of auditing, maintainance of audit independence becomes more difficult due to the ways of audit fee＇s payment, long tenure, the coexistence of non-audit services and many other factors. Theorists and practitioners have made unremitting efforts and explorations to solving this problem. However, it is difficult to truly solve the independence of auditing due to its inherent limitations. Audit independence has become a conundrum which the society is eager to solve but has no proper countermeasure yet.

关 键 词：审计独立性 维护 衡量 措施 

分 类 号：F239[经济管理—会计学]