Research On The Certified Public Accountant's Audit Independence Risk

In new economic era, Certified Public Accountants have become the important labor capital, whose aim at interposition of the interest conflicts between capital demanders and suppliers to balance the non-symmetry of financial information, to reduce the dealing costs of capital market, and to enhance capital market's function efficiency. Finally, further to make the resource obtain the optimum collocation, and to promote the healthy development of the capital market. During the implement process of above purposes, the audit independence is holding the balance,which affects not only realistic or intuitionistic audit quality, but also audit market demand and value orientation. The essence of the CPA's audit is at the independence, which is the academic footstone and occupational soul. However, in recent years, a serious of accounting and auditing fraudulent cases happened in domestic and foreign, indicate audit independence have deviation, and CPA's audit independence exists serious risk. The problems about audit independence are becoming the focus of the people's attentions day by day. The essay aims at the necessary ramification of the audit independence—independence risk to discuss.This essay mostly adopted the methods of criterion research, combining the conclusion and deduction, the integration and analysis, the qualitative and quantitative analysis, on the basis of the conclusion of the research results at present, further take the focus on the future development of the research on audit independence risk. Then after the restructure of CPA's audit independence risk analysis framework, it applies the Rough Set Theory into audit field, probes into the structure of CPA's audit independence risk evaluation mode based on the Rough Set Theory, and assumes its appliance in the Financial Statement Insurance, in order to provide the powerful technique support to the implement of the Financial Statement Insurance, and give the theory reference for accountant firm, occupational person, supervisor, and researchers.By the research, the conclusion generated by this essay is the following: the Financial Statement Insurance is a good remedy to father audit independence risk. There into, the risk assessment among the biding management of the Financial Statement Insurance is a complex decision process, having many uncertainty factors, and the assessment method on the audit independence risk based on the Rough Set Theory can solve the non-exact information sort problem in the biding information system, in order to evaluate the risk factors effectively.