The Research Of Certified Public Accountants Independence

Auditor independence of the audit has people focus on the topic. In particular, in recent years the failure of the various audit and audit fraud case erupted, attracting more prominent on the independence of auditors. To this end, the United States adopted the "2002 Sarbanes Oxley Act "on the independence of auditors has made stringent requirements. But China has introduced a series of related laws and policies. Based on the background of China's environmental audit, a certified public accountant to discuss the independence of the audit. China's audit system in order to provide relevant theory and empirical evidence. People attribute this to the economic auditors as a starting point, the auditors audit is an economic fact, decide on the independence of the auditors. Auditors in the course of pursuing its own interests, it is necessary to consider the balance between risk and return resulting in the decision to maintain auditor independence and non-audit to maintain a certain behavior. As auditor, the audit must consider the risk of increasing the audit risk in modern circumstances, risk-based audit model consequently increased. Faced with the new situation, the auditors also face risks and benefits How to maintain the independence so that the depth of research.This paper than the systematic study of the essential contents of the audit independence of the internal audit and certified public accountant, associated with the inherent nature of the audit, and further study of the risk-based audit model independence of the audit and on this basis, We examined the evidence on the impact of China's securities registered independent accountant to audit the relevant factors. Through the above norms and empirical studies, we found that the CPA is to seek advantages and avoid disadvantages to the economy, avoid risks, and pursue interests, audit is an economic act. Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result. Risk-based audit model is conducive to the emergence of maintaining the independence of auditors. But the precondition is that the faults of the audit responsibility of the principle of the responsibility to transition to the principle of strict liability audit risk, in essence, become a support mechanism. So, to enhance the independence of auditors from the auditors of economic and institutional arrangements were starting attributes instead of auditors as a perfect agent to maximize the benefits of pursuing clients.