民间审计独立性问题研究
摘要
独立审计的产生源于受托经济责任。在财产所有权和经济管理权相分离的体
制下，基于经济监督和鉴证的需要产生了审计职业。注册会计师行业所取得的社
会地位和职业声誉，在很大程度上起决于注册会计师能否始终如一地恪守其独立
性，从而客观、公正地进行审计鉴证。因而，独立性是民间审计的灵魂。审计职
业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职
业产生至今从未停止过。
2001年，随着美国安然事件的曝光，负责为安然公司提供审计服务的安达信
会计师事务所也受到了丧失审计独立性、与安然公司合谋造假的指责。同样是2001
年，在我国发生的银广厦事件中，有足够的证据表明负责其会计报表审计的深圳
中天勤会计师事务所在审计过程中丧失了应有的独立性，实质上就是和所审计的
上市公司联合造假。这一系列信用危机的出现，让各界不得不将对独立性问题的
认识提升到一个更高的水平之上。
本文也就是在这些现实问题的基础之上，试对民间审计独立性问题作一个系
统的研究，以期为民间审计人员、注册会计师行业监管机构及审计理论研究人员
提供一个理论借鉴。本文研究的范围仅限于民间审计的独立性问题，包括审计独
立性的概念、影响因素以及民间审计独立性的加强等。本文的结构安排如下：
第一章论述审计独立性的重要意义及面临的挑战。为进一步研究独立性问题
奠定一个基础。首先介绍了独立性涵义的演变过程，并在此基础上对各种观点进
行综合分析，找出共同点即审计独立性包括实质上的独立和形式上的独立，这两
者结合在一起构成审计独立性的概念。接下来借鉴若干经济学的理论论述了审计
独立性的重要意义，并通过对安达信对世界通信公司审计失败案的分析，指出了
审计独立性所面临的挑战。
第二章研究西方民间审计独立性的影响因素。因为中西方政治经济背景不同，
独立审计制度和注册会计师行业监管体制也不同，所以笔者对中西方审计独立性
的影响因素分列两章进行分析。在这一章中，笔者首先从三个角度构建了审计人
员独立性评价框架。接下来，笔者对独立性评价框架中影响民间审计独立性的主
要因素进行了展开论述。这些因素包括选聘制度与收费制度、非审计业务、公司
治理结构、会计准则本身的可操作性、会计师事务所职业声誉与组织形式。
第三章研究我国民间审计独立性的影响因素。首先介绍了我国注册会计师行
业的现实背景，阐明了影响我国民间审计独立性的因素与我国注册会计师职业的
发展历程和特有的制度背景密切相关。接着笔者对在我国现有市场经济体制与现
代企业制度下民间审计独立性的影响因素进行了分析和论述。
第四章论述了美国为加强民间审计的独立性所采取的一系列举措:1、美国
《2002年萨班斯—奥克斯利法案》;2、美国现行的注册会计师行业监管模式;3、
通过发挥审计委员会的作用来改善公司治理结构;4、通过对非审计业务进行限制
来加强民间审计的独立性。
第五章主要研究如何借鉴美国经验，结合我国实际来加强我国民间审计独立
性。首先阐述了美国《2002年萨班斯—奥克斯利法案》对我国的启示，指出其
中值得我国借鉴和学习的地方。最后论述了应如何立足本国实际来加强我国民间
审计的独立性。
Independent auditing was originated from the trusted economic responsibility. Under the system of separating property ownership and management right to meet the demand of economic supervision and evaluation, audit became a profession. The social status and professional reputation of public accounting depends mostly on whether the CPAs can maintain its independence in order to offer their fair audit service all the time. Therefore, independence is the soul of CPA's audit. Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
In 2001, along with the exposure of "Enron Incident" in America, Anderson Accounting Firm, who offered audit service to Enron, had been condemned for its absence of audit independence and its involvement in the Enron's fake accounting reports. In the same year, there is enough evidence to prove that Zhongtiangqin Accounting Firm in Shenzhen who is responsible for auditing Yinguangxia's accounting reports had lost its independence during the process of auditing in "Yinguangxia Incident" in China. In fact, Zhongtianqin Accounting Firm was also involved in the cheating. A series of credit crisis made the public put the understanding of audit independence to a higher level. These series of credit crisis made the public come to realize the importance of audit independence.
This dissertation tries to develop a systematic research on independence of CPA's audit based on the facts. The author hopes it would shed some lights on the academic research work of CPAs, regulators of CPA profession and researchers in this field. The scope of the research was confined to the theme of independence of CPA's audit, including the concept of audit independence, the factors and the ways to improve independence of CPA's audit.
Following is the arrangements of this dissertation.
Chapter 1 aims at the significance of audit independence and the challenge which audit independence faces. It provides a basis for further research on audit independence. At the beginning, the author introduces the evolution of the concept of audit independence and thus finds the common ground of various opinions: Audit independence includes independence on both the contents and the forms. When combined together, they become the concept of audit independence. Then, the significance of audit independence was discussed later. The author also points out the
challenge which audit independence faces after analyzing Anderson's failure of its auditing for Worldcom.
Chapter 2 aims at the factors which affect the independence of CPA's audit in the western countries .The author starts off on the factors which affect the independence of CPA's audit in China and western countries in two different chapters as they have different economic backgrounds, dependent audit system and CPA professional regulation systems. In this chapter, based on three different foundations, the author constructs the corresponding frameworks. The factors which affect independence of CPA's audit in the evaluation framework was further discussed later. These factors are mainly about the engaging system and charging system, non-audit services, the corporation management structure, the operation of accounting standards, the reputation concerned and organizing form of accounting firms .
Chapter 3 aims at the factors which affect the independence of CPA's audit in China. Firstly, the author introduces the background of Chinese CPA profession and expounds that the factors which affect the independence of CPA's audit is closely related to the development and the special system of Chinese CPA profession. After that the author describes the factors which affect the independence of CPA's audit under the Chinese present market-oriented economic system and modern corporation system.
Chapter 4 aims at the measures which America had adopted to strengthen the independence of CPA's audit. l:The lawful assurance of audit independence : ((Sarbanes-Oxley Act of
制下，基于经济监督和鉴证的需要产生了审计职业。注册会计师行业所取得的社
会地位和职业声誉，在很大程度上起决于注册会计师能否始终如一地恪守其独立
性，从而客观、公正地进行审计鉴证。因而，独立性是民间审计的灵魂。审计职
业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职
业产生至今从未停止过。
2001年，随着美国安然事件的曝光，负责为安然公司提供审计服务的安达信
会计师事务所也受到了丧失审计独立性、与安然公司合谋造假的指责。同样是2001
年，在我国发生的银广厦事件中，有足够的证据表明负责其会计报表审计的深圳
中天勤会计师事务所在审计过程中丧失了应有的独立性，实质上就是和所审计的
上市公司联合造假。这一系列信用危机的出现，让各界不得不将对独立性问题的
认识提升到一个更高的水平之上。
本文也就是在这些现实问题的基础之上，试对民间审计独立性问题作一个系
统的研究，以期为民间审计人员、注册会计师行业监管机构及审计理论研究人员
提供一个理论借鉴。本文研究的范围仅限于民间审计的独立性问题，包括审计独
立性的概念、影响因素以及民间审计独立性的加强等。本文的结构安排如下：
第一章论述审计独立性的重要意义及面临的挑战。为进一步研究独立性问题
奠定一个基础。首先介绍了独立性涵义的演变过程，并在此基础上对各种观点进
行综合分析，找出共同点即审计独立性包括实质上的独立和形式上的独立，这两
者结合在一起构成审计独立性的概念。接下来借鉴若干经济学的理论论述了审计
独立性的重要意义，并通过对安达信对世界通信公司审计失败案的分析，指出了
审计独立性所面临的挑战。
第二章研究西方民间审计独立性的影响因素。因为中西方政治经济背景不同，
独立审计制度和注册会计师行业监管体制也不同，所以笔者对中西方审计独立性
的影响因素分列两章进行分析。在这一章中，笔者首先从三个角度构建了审计人
员独立性评价框架。接下来，笔者对独立性评价框架中影响民间审计独立性的主
要因素进行了展开论述。这些因素包括选聘制度与收费制度、非审计业务、公司
治理结构、会计准则本身的可操作性、会计师事务所职业声誉与组织形式。
第三章研究我国民间审计独立性的影响因素。首先介绍了我国注册会计师行
业的现实背景，阐明了影响我国民间审计独立性的因素与我国注册会计师职业的
发展历程和特有的制度背景密切相关。接着笔者对在我国现有市场经济体制与现
代企业制度下民间审计独立性的影响因素进行了分析和论述。
第四章论述了美国为加强民间审计的独立性所采取的一系列举措:1、美国
《2002年萨班斯—奥克斯利法案》;2、美国现行的注册会计师行业监管模式;3、
通过发挥审计委员会的作用来改善公司治理结构;4、通过对非审计业务进行限制
来加强民间审计的独立性。
第五章主要研究如何借鉴美国经验，结合我国实际来加强我国民间审计独立
性。首先阐述了美国《2002年萨班斯—奥克斯利法案》对我国的启示，指出其
中值得我国借鉴和学习的地方。最后论述了应如何立足本国实际来加强我国民间
审计的独立性。
Independent auditing was originated from the trusted economic responsibility. Under the system of separating property ownership and management right to meet the demand of economic supervision and evaluation, audit became a profession. The social status and professional reputation of public accounting depends mostly on whether the CPAs can maintain its independence in order to offer their fair audit service all the time. Therefore, independence is the soul of CPA's audit. Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
In 2001, along with the exposure of "Enron Incident" in America, Anderson Accounting Firm, who offered audit service to Enron, had been condemned for its absence of audit independence and its involvement in the Enron's fake accounting reports. In the same year, there is enough evidence to prove that Zhongtiangqin Accounting Firm in Shenzhen who is responsible for auditing Yinguangxia's accounting reports had lost its independence during the process of auditing in "Yinguangxia Incident" in China. In fact, Zhongtianqin Accounting Firm was also involved in the cheating. A series of credit crisis made the public put the understanding of audit independence to a higher level. These series of credit crisis made the public come to realize the importance of audit independence.
This dissertation tries to develop a systematic research on independence of CPA's audit based on the facts. The author hopes it would shed some lights on the academic research work of CPAs, regulators of CPA profession and researchers in this field. The scope of the research was confined to the theme of independence of CPA's audit, including the concept of audit independence, the factors and the ways to improve independence of CPA's audit.
Following is the arrangements of this dissertation.
Chapter 1 aims at the significance of audit independence and the challenge which audit independence faces. It provides a basis for further research on audit independence. At the beginning, the author introduces the evolution of the concept of audit independence and thus finds the common ground of various opinions: Audit independence includes independence on both the contents and the forms. When combined together, they become the concept of audit independence. Then, the significance of audit independence was discussed later. The author also points out the
challenge which audit independence faces after analyzing Anderson's failure of its auditing for Worldcom.
Chapter 2 aims at the factors which affect the independence of CPA's audit in the western countries .The author starts off on the factors which affect the independence of CPA's audit in China and western countries in two different chapters as they have different economic backgrounds, dependent audit system and CPA professional regulation systems. In this chapter, based on three different foundations, the author constructs the corresponding frameworks. The factors which affect independence of CPA's audit in the evaluation framework was further discussed later. These factors are mainly about the engaging system and charging system, non-audit services, the corporation management structure, the operation of accounting standards, the reputation concerned and organizing form of accounting firms .
Chapter 3 aims at the factors which affect the independence of CPA's audit in China. Firstly, the author introduces the background of Chinese CPA profession and expounds that the factors which affect the independence of CPA's audit is closely related to the development and the special system of Chinese CPA profession. After that the author describes the factors which affect the independence of CPA's audit under the Chinese present market-oriented economic system and modern corporation system.
Chapter 4 aims at the measures which America had adopted to strengthen the independence of CPA's audit. l:The lawful assurance of audit independence : ((Sarbanes-Oxley Act of
引文
[1] 王广明、谭宪才、雷光雷等，《中国独立审计》，湖南人民出版社
[2] 秦荣生，《受托经济责任》，东北财经大学出版社
[3] 胡少先，《股份制改组与上市公司审计》，东北财经大学出版社
[4] 张俊民，《会计监管》，立信会计出版社
[5] 林柄沧，《新会计大战》，中国时代经济出版社
[6] 薛祖云，《会计信息市场与市场管制》，暨南大学出版社
[7] 陈信元、陈冬华、王霞，《转型经济中的会计与财务问题--基于上市公司的 案例》，清华大学出版社
[8] 张建军，《审计概念体系研究》，中国财政经济出版社
[9] 秦荣生、卢春泉，《审计学》，中国人民大学出版社
[10] 林钟高、尤雪英、徐正刚，《独立审计理论研究》，立信会计出版社
[11] 李扬、王国刚，《华尔街的堕落--美国公司财务造假案大案剖析》，社会科 学文献出版社
[12] 陈汉文、黄宗兰，审计独立性：一项理论研究，《审计研究》2001年第4期
[13] 亚瑟．莱维特，李维等译，独立性是审计的灵魂，证券市场导报2002年8 月
[14] 谢德仁，注册会计师行业管制模式的国际比较，《审计研究》2001年第4期
[15] 谢德仁，注册会计师行业管制模式：理论研究，《会计研究》2002年第2期
[16] 裘宗舜、韩洪灵、聂新军，美国注册会计师行业管制的最新嬗变，《审计研究》 2002年第5期
[17] 刘东荣、刘迈程，审计独立性的缺失及其改进对策，《事业财会》2002年第5期
[18] 曹玉俊，审计独立性影响因素的实证研究，《审计研究》2000年第4期
[19] 曹玉俊，审计独立性的概念，《中国注册会计师》2000年第6期
[20] 葛家澍，黄世忠，安然事件的反思，《会计研究》2002年第2期
[21] 陆建桥，后安然时代的会计与审计，《会计研究》2002年第10期
[22] 杨洪，论注册会计师审计独立性的制度保障体系，《湖北社会科学》2003年第 9期
[23] 叶斌，注册会计师审计独立性研究，《经济师》2003年第3期
[24] 邓向华，加强注册会计师的审计独立性，《事业财会》2002年第5期
[25] 程小琴，非审计服务对审计独立性的影响，《市场经济研究》2002年第5期
[26] 安达信对世界通信公司审计失败原因剖析，中华财会网2003年7月8日
[27] 喻孟，世界通信公司会计丑闻的暴光，南方网讯2002年6月25日
[28] 李杰，美国ISB审计人员独立性概念框架引介，《审计研究》2001年第3期
[29] 刘明辉，独立性--注册会计师职业的灵魂，中华财会网2002年6月3日
[30] Summary of Sarbanes-Oxley Act of 2002, SEC, 2002
[31] Hyeesoo Chung, Sanjay Kallapur, Client Importance .Non-audit Services, and Abnormal Accruals, 《 ACCOUNTING REVIEW》 ,NO.4,2003
[32] Lawrence C.Mobrweis, LESSONS FROM THE BAPTIST FOUNDATION FRAUD, 《THE CPA JOURNAL》 , JULY 2003
[33] Robert D.Moore, REFLECTIONS ON AUDIT REFORM, 《 THE CPA JOURNAL》, JULY 2003
[34] Frank D.Hordge, Investors' Perceptions of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information, 《ACCOUNTING HORIZONS》 , Supplement, 2003
[35] George R.Aldbizer Ⅲ, James D.Casbell and Dale R.Martin, Internal Audit Outsourcing, 《THE CPA JOURNAL 》 .AUGUST 2003
[36] SUSAN E.SQUIRES,CYNTHIA J.SMITH, LORNA MCDOUGALL, SHIFTING VALUES, UNEXPECTED CONSEQUENCES, 《THE CPA JOURNAL》 , AUGUST 2003
[37] ISB Final Rule: Revision of the Commission's Auditor Independence Requirements, February 5,2001
[38] Commentary: SEC Auditor Independence Requirements, December 2001
[39] IFAC: Independence-Proposed changes to the Code of Ethics for Professional Accountants, April 2001
[40] K.Raghunandan: Audit Committee Composition, 《Accounting Horizons》 , June 2001
[41] Statement From Big Five CEOs, December 4,2002
[42] Susan Mcgrath: A Framework for Auditor Independence, 《 Journal of Accountancy》 , January 2001
[43] Blue Ribbon Committee (BRC) on Improving the Effectiveness of Corporate Audit Committees, 1999
[2] 秦荣生，《受托经济责任》，东北财经大学出版社
[3] 胡少先，《股份制改组与上市公司审计》，东北财经大学出版社
[4] 张俊民，《会计监管》，立信会计出版社
[5] 林柄沧，《新会计大战》，中国时代经济出版社
[6] 薛祖云，《会计信息市场与市场管制》，暨南大学出版社
[7] 陈信元、陈冬华、王霞，《转型经济中的会计与财务问题--基于上市公司的 案例》，清华大学出版社
[8] 张建军，《审计概念体系研究》，中国财政经济出版社
[9] 秦荣生、卢春泉，《审计学》，中国人民大学出版社
[10] 林钟高、尤雪英、徐正刚，《独立审计理论研究》，立信会计出版社
[11] 李扬、王国刚，《华尔街的堕落--美国公司财务造假案大案剖析》，社会科 学文献出版社
[12] 陈汉文、黄宗兰，审计独立性：一项理论研究，《审计研究》2001年第4期
[13] 亚瑟．莱维特，李维等译，独立性是审计的灵魂，证券市场导报2002年8 月
[14] 谢德仁，注册会计师行业管制模式的国际比较，《审计研究》2001年第4期
[15] 谢德仁，注册会计师行业管制模式：理论研究，《会计研究》2002年第2期
[16] 裘宗舜、韩洪灵、聂新军，美国注册会计师行业管制的最新嬗变，《审计研究》 2002年第5期
[17] 刘东荣、刘迈程，审计独立性的缺失及其改进对策，《事业财会》2002年第5期
[18] 曹玉俊，审计独立性影响因素的实证研究，《审计研究》2000年第4期
[19] 曹玉俊，审计独立性的概念，《中国注册会计师》2000年第6期
[20] 葛家澍，黄世忠，安然事件的反思，《会计研究》2002年第2期
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