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注册会计师审计失败的独立性问题研究 【摘要】 美国的独立准则委员会曾颁布的《审计人员独立性概念框架》特意强调，审计人员应该具有独立性，为了确保审计工作不出现决策性失误，他们不应被有意削弱其能力等外界因素所威胁和影响。在该文章里还总结出审计人员独立性受到的主要五种威胁为：以自我利益为中心的自利威胁、片面性信赖他人的信任威胁、过渡推崇他人的拥护威胁、自查威胁还有对审计人员进行要挟的胁迫威胁。在2002年的7月，中国注册会计师协会颁发的《中国注册会计师职业道德规范指导意见》里曾表示，经济上存在的利益、自我的认知与评价、许多关联性的关系和外界施加的压力等诸多方面都是有可能损害审计人员独立性的因素。对审计失败的防范，更主要的是取决于审计人员能否具有独立性。而审计人员拥有的独立性的多少，跟许多因素有关。所以，要想保证审计的质量，避免审计失败的出现，让审计人员能够有一个更好的环境发挥作用，我们只有从根本上解决审计人员独立性方面存在的各种问题。 【关键词】 审计失败 审计独立性 审计人员 On the independence of CPA audit failure 【Abstract】 America independent standards committee has promulgated the auditor independence to emphasize that the conceptual framework, the auditor should be independent, in order to ensure that the audit does not appear in decision-making, they should not be intended to undermine its ability to external factors such as the threat and impact. In the article also sums up the independence of auditors are five threats: self interests as the center of self-interest threat, one-sided trust trust threat, others praise others support the threat, the transition to threats and coercion on auditors stress threat. In 2002 July, issued by the Chinese Association of certified public accountant occupation morals Chinese CPA guidance Li said, the economic factor has interest, cognition and evaluation, self many relevance relations and external pressure and so on many aspects are likely to damage the independence of the auditors. For the prevention of audit failure, mostly depends on whether independent auditors. The auditor has independence number, related to many factors. So, in order to ensure the quality of audit, to avoid audit failure, make auditors can have a better environment play a role, we have to solve all the problems of independence of auditors fundamentally. [Keywords] Audit failure, audit independence, audit staff  目录 一． 引言 6 （一）研究背景 6 （二）研究意义 6 二． 审计失败与审计独立性 7 （一） 审计失败的概念和特点 7 1.审计失败的概念 7 2.审计失败的特点 7 3.审计失败的后果 8 （二） 独立性的概念和特点 9 1.独立性的概念 9 2.影响审计独立性的因素 9 （三）审计失败与审计独立性关系 10 三． 审计失败的原因分析 10