会计师独立性

非审计服务与会计师独立性&沙氏法案之思考

Non-Auditing Service and CPA Independence-Consideration of Sarbanes-Oxley Act

注册会计师独立性问题的思考

The Consideration of the Independency of CPA

首先，要提高独立审计权威，保持注册会计师独立性；

First of all , we should improve audit authority , keep certified accountant 's independence independently ;

审计关系失衡和制衡问题是涉及我国注册会计师独立性的关键性问题。

The imbalance and balance of auditing relationship concern the critical issue of the independence of China 's CPA .

乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。

Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs'independence and prevent the list companies from cheating .

这些因素是对独立性实质上和形式上的具体细化和扩充，在某种程度上，这些因素制约了注册会计师独立性的有效发挥。

These factors are extension to independence in materially and formally , to some degree , they restrict the efficient exertion to CPA 's independence .

这一部分尝试给出一些改善公司治理结构、完善制度安排以及增强注册会计师独立性的政策建议。

In this part , the author tried to put up with some suggestions to improve Corporate Governance and regulation arrangement and strengthen the independence of CPA .

注册会计师独立性受阻是审计失败的重要根源，而现行的审计委托模式是造成注册会计师独立性受损的根本原因。

The decrease of independent character of the registered accountants leads to the audit failure directly and the present audit commission style is the essential cause of the decrease of registered accountants ' audit independence .

如何提高社会审计质量、确保注册会计师独立性、如何恢复注册会计师诚信体系，已成为当今世界政府、注册会计师协会等机构和投资者等目前最重要的一件事。

Nowadays , it has become to be the most important issue for governments , institutes of CPA and investors to work out how to improve the quality of social auditing , make sure CPA independence and reconstruct the system of CPA integrity .

本文认为审计服务定价的标准和模式是控制和管理审计质量以及注册会计师独立性的一个重要方面。

The text believes that the pricing mode and standard of audit services is an important aspect to control and manage the quality of audit and the independence of the CPA : First , the pricing of audit services is an essential condition to guarantee the audit quality .

《萨班斯法案》（即SOX法案）针对美国证券市场监管体系中独立性的缺失，从提高注册会计师的独立性、增强审计委员会职能以及成立公众会计监管委员会几方面给出了改进措施。

The Sarbanes-Oxley Act presents many measures such as enhancing the independence of CPA , elevating function of committee on public accounts , and setting up public company accounting oversee committee , which aim at combating the lack of independence in the accounting regulation system .

完善的审计委托关系，能提高会计师的独立性。

The perfect principal-agent relations can enhance the accountant independence .

审计定价是影响注册会计师审计独立性和审计质量的关键要素。

Audit pricing affect audit independence and audit quality problems .

关于会计师事务所独立性问题的若干思考

Thinking on the Problems about the Independence of CPA Firms

注册会计师审计独立性丧失原因之分析

Analysis of the Reasons of CPA Losing Independence in Audit

注册会计师审计独立性的研究

A probe into the independence of the registered accountant auditing

论影响注册会计师审计独立性的四大因素

Four Aspects to Influence Registered Accountants Independence in Audit

提高我国注册会计师审计独立性的对策探讨

A Discussion on the Countermeasures of Increasing the Independence of Our Certified Accountants ' Audit

而前二者正与审计环境有关，并且制约了注册会计师的独立性。

The author believes that improving the audit environment is the priority to enhance CPA 's independence .

关于《接着上个问题。本文就影响我国注册会计师审计独立性的若干因素进行分析，并在此基础上提出相应的对策》的主要介绍完毕。

This article analyse the factors affecting the audit independence of our nation 's certified public accountants , thus raising the relevant strategies on this basis .

会计公司为招揽审计业务，采用低价进入式定价策略，期望通过签订较长期的审计约定来弥补前期的损失，美国会计协会认为这种审计定价策略会损害注册会计师的独立性。

Accounting firms adopt low-bailing pricing strategy in order to get more audit arrangements and to build long-term corporate relation to cover their lost in the early term .

本文通过系统考察非标准无保留审计意见与“保壳”和配股资格等因素之间的关系对我国注册会计师的独立性进行了再审视。

In this study , we re-examine CPA independence in China through investigating the relationship between modified audit opinions and the ROE hurdle rates for listing rights and rights offering .

注册会计师的独立性是审计监督的本质特征，是区别于其他经济监督形式的关键，也是保证审计监督的客观性、公正性和廉洁性的必要条件。

The independence of CPA is the nature character of audit supervise , is the key to distinguish other economic supervising forms and is necessary to ensure audit supervise objective just and uncorrupted .

本文讨论的范围仅限于注册会计师的独立性问题，主要采用规范研究方法，并尽量利用已有的实证研究结论予佐证文中的观点。

This dissertation limits its scope to the issue of CPA 's auditing independence and mainly adopts normal research method , using positive research conclusions to support its standpoints as possible in the meanwhile .

解决如何保证社会审计质量、保证注册会计师的独立性、恢复注册会计师的诚信体系，是关系到社会审计的发展和社会经济市场正常运转的关键问题。

It is crucial for the development of social auditing and normal operating of social economic market to work out how to make sure social auditing quality , CPA independence , and system of CPA integrity .

前面探讨审计委员会的独立性，在此即发挥作用，如委员会不具独立性则无法对内部稽核与外部注册会计师的独立性提供保护。

However , the committee should also act as a protection to the internal audit and external CPA , as they are often influenced by the management and greatly reduce the supporting effect to the committee .

为了提高注册会计师的独立性，确保审计报告的质量，维护信息使用者的利益，应进一步优化审计委托模式。

In order to enhance the independence of CPA , guarantee the quality of the audit report , and maintain the benefit of information users , the optimized audit entrustment pattern may be considered from three aspects .

三是通过加强上市公司的财务治理、注册会计师的独立性与对会计信息披露的监管力度以及建立相互制衡的政府监管体系来健全我国上市公司的会计监管制度。

Third , by strengthening the independence of Certified Public Accountants , the disclosure of accounting information , supervision and the establishment of mutual checks and balances system of government supervision of listed companies in China to improve the accounting control system .

比如，对这些影响因素尽早隔离，制定严格行业规范，向美国会计师的独立性一样，保持分析师的主体地位，保护分析师的独立性。

For example , as soon as possible to isolate these factors , strict industry specifications to the independence of the American Institute of Certified Public Accountants , to maintain the dominant position of the analyst , the protection of the independence of analysts .

基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险制度运作过程中的招投标管理问题。

The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance .