Research On Audit Independence Of Small And Medium-sized Accounting Firms In Gansu Province

Audit independence is the foundation of the professional ethics of the auditing industry,and it is the premise that accounting firms provide an objective and fair value system for the society.The auditing entity,as a third party independent of the operator and owner of the audited entity,can only truly play its role if it is sufficiently independent.On the one hand,the number of audit failures caused by the lack of independence has emerged in an endless stream,which has had a great negative impact on the audit industry,seriously affecting the reputation of the industry and causing the public to question the objective and impartiality of the auditing industry.As a result,audit independence has been the focus of the public and regulatory agencies.On the other hand,small and medium-sized enterprises play an important role in promoting the development of the national economy and constructing a market economy system.Small and medium-sized accounting firms provide special audits and professional capital verification services every year.The audit reports provide high-quality financial reports.It provides a reliable basis for report users,making their economic decisions more scientific and reasonable;at the same time,it also restricts enterprise managers to a certain extent.Therefore,it is particularly important to analyze the influencing factors of the independence of small and medium-sized accounting firms and to propose corresponding measures to improve their independence.This paper sorts out the research on the factors affecting the independence of auditing in China at present,and comprehensively considers the internal factors and external factors of audit independence.Combined with the current development characteristics of small and medium accounting firms,this paper summarizes the 19 factors that affect its audit independence.Based on the questionnaires,the small and medium-sized accounting firms in Gansu Province were taken as the research object,and the influencing factors of audit independence were taken as the research focus.The investigation of different levels of personnel was conducted to analyze the development status of Gansu provincial small and medium accounting firms under the new situation.problem.At the same time,combined with the questionnaire survey data,the entropy method is used to measure the influencing factors of auditindependence.The factors affecting the audit independence of Gansu provincial small and medium accounting firms are ranked from the largest to the smallest: Supervision,public attitude,internal management system,quality of auditors,supervision mode,the importance of the firm to customers and reputation,government intervention,education of auditors,competition in the industry,pressure on the units under review The soundness of the system,whether the auditor holds the qualification certificate,the business years of the firm,the organization form and scale of the firm,the auditor's work experience,the transparency of the audit information,and the punishment.Finally,starting from the factors affecting the independence of auditing,it is proposed to strengthen the supervision from the three dimensions of external auditing environment,regulatory agencies and auditing entities,standardize the competition order of the industry,create a good audit market environment,improve the internal control system of the firm,and strengthen the audit team.To build,expand the scale of accounting firms,organize the establishment of a development alliance of small and medium-sized accounting firms in Gansu Province,and promote the joint development of the firm to improve the independent independence of small and medium-sized accounting firms in Gansu Province,with a view to effectively improving the audit independence of small and medium-sized accounting firms.