Research On The Independence Of Certified Public Accountant Auditing

Since the Certified Public Accountant (CPA) trade emerged, its independence has become the very foundation of its development. After the "Enron Event" in 2001, the independence of CPA has caused the attention of the whole international community. Take the China as an example, the independence of CPA auditing is also worrying.In this thesis, to maintain the order of the security market, protect the interests of investors; guarantee the development of the trade of CPA, the author regard keeping IOC as a goal. After analyzing the reasons for lacking of IOC in our country, through the method of law explaining, economics, sociology and example analyses, and analyzing the relevant systems about how to keep IOC abroad, the author have offered suggestions to keep IOC.This thesis includes four parts.Part one, is mainly about the summary of IOC, which is divided into three points: First is the characteristic about CPA; second is the definition of IOC; third is the significance of keeping IOC.Part two: Have mainly analyzed the reasons for lacking of IOC in our country from three respects; : First is the history and culture: For the special national conditions in our country, the trade of CPA is very different, compared with foreign countries, which is the primary reason that causes the lacking of IOC in China; In the social culture of our country, there is no conclusion about the role of the CPA in market economy—intermediaries, law-executors or the servers of the enterprise? Indeterminacy on this point lead to no standard in the operation of CPA, even say to keep IOC; and the disappearance of culture of self-discipline for CPA, is one of the cultural reasons too. Second is the economic reason: Living in an audit market which is over supply , and the collision between CPA and the enterprise under the consignation agent model, the author try to analyze in terms of economics, when regard the CPA as " Rational Economic Man ", why he can not keep independent in market economy. Third is the system reason: There are many laws in our country to keep IOC, but we still can't reach the goal, why? The author has discussed the problems in the Information Announcing legal system in security market, the legal system of CPA, and management supervision system, and have analyzed loophole in these laws.Part three: Has mainly introduced the relevant law system in Anglo-American legal system and Civil legal system. And have pointed out which is suitable for China. There are mainly two respects: First is to strengthen the trade supervises; second is to improve the system of legal liability.Part four, is mainly about the solution, which is based on the analysis before, and the current situation of CPA in our country, and also combined with the relevant systems abroad. Finally the author has offered some suggestions to keep IOC in China.