Research On The Independence Of Certified Public Accountant And Regulation

In 2001 the United States five of the first of the Anderson accounting firm scandal exposure.a time caused the United States and the world hot.Hot behind the exposure of the US securities market regulation and the CPA audit system drawbacks.In recent years.the relevant regulations have been introduced.but the issue of independence is still facing great challenges.In our country.the problem of lack of audit independence is more serious.Accounting firms and certified public accountants are subject to the influence of many factors such as pressure.profitability.promotion motive and low price competition.which restricts the independence of China's CPA audit.Since the birth of the audit industry.independence is the soul of CPA audit services.certified public accountants to their own credibility to the report users to prove that their own audit opinion issued a fair and appropriate response to the audited units of the financial situation.operating performance.In the market economy conditions.corporate financial statements as investors to determine the investment risk of important considerations.the lending institutions through the inspection of corporate financial statements.to make an important criterion for lending.If the CPA can not maintain independence with the audited entity.but the existence of economic interests.close relations or external pressure.it is difficult to win the trust of the public.China's government intervention in the concept of dominance of the backward market economy countries.the characteristics of the market economy is not perfect to determine the CPA industry through the "invisible hand" to adjust the relationship between the two sides to improve the quality of CPA practice and practice is unrealistic.Strengthening the external industry regulation has become the inevitable choice for the CPA to improve the independence.This paper first defines the concept and influencing factors of CPA independence.and combines with the CPA industry for more than 30 years.from the complete government regulation to the present government regulation.the industry self-discipline and the development mode.the present situation of the independent accountant's independence and the causes were analyzed.It is irreplaceable to strengthen the supervision of industry to maintain the independence of our audit.Draw lessons from the system set up by the foreign audit industry so as to combine with the characteristics of the audit development in China to find out the measures that are in line with our country to keep the audit independence from the aspects of perfecting the law.strengthening the supervision.improving the professional ethics and changing the charging mechanism.The independence of CPA.the healthy and orderly development of China's CPA industry.and the building of China's socialist market economy.