Study On The Reasons And Measures Of The Deviation Of Social Auditing Independence

Social auditing is the demand of the development of marketing economy. The stable development of the capital market and optimization of economic recourse allocation request high quality social auditing. But currently the quality of the social auditing is sorrowful. Because of auditing affairs and low quality, it is hard for public to deeply trust the social auditing. The independence of the social auditing is the main factor to decide the quality of the auditing. Recently, there have been great deals of lost truth cases at home and abroad, which make the public suspect the independence of auditing. Thus, studying the independency of the social auditing has very important theoretical and practical meanings.This paper firstly analyzes the definition of the social auditing independence and its characters and points out that formal independence is the premise and carrier of the substantial independence. Independence should be the unity of both behavior control and core value. Base on this theory, we study the economic benefits causes affecting independence and conduct games between the auditors and managements of the audited units and find out the general reasons of the deviation of the social auditing independence. This paper raises five measures to improve the independence of social auditing. Then, we analyze the special system reasons for the deviation of social auditing dependence and explore that the characters of the development of social auditing and enterprises packing themselves to list are the special reasons of deviation of the dependence. By making deeply research on the principal-agent system of social auditing, we points out that there are serious problems in the auditing principal-agent system. And financial statement insurance system is a choice to basically solve the problems. Therefore, this paper emphasizes the financial statement insurance system. It includes the theory premise of implementing financial statement insurance system, the possibilities of lawful environment and marketing anticipation for China to carry out the...