Examine And Analysis On The Audit Independence

In existing audit framework, the independence will be recognized as the significant cornerstone and soul of the auditing profession, it is a fundamental work for how to do well in audit independence. Lack of independence is the main reason to result in the untrue audit and decline in audit quality. Recently, unrealistic accounting records appeared in the company, it may be due to negligence or intended fraudulence, perhaps without thoroughly consideration by the auditors or auditors have not requested for their clients to use the appropriate accounting treatments.In recent years, there were some failure cases in auditing were happened, they caused huge losses amongst audit firms, enterprises and society, it is reflecting that there was imperfect in audit independence in our audit profession. Especially, there were some obviously failure cases in auditing were recently occurred around in Europe, USA, China & Hong Kong, let me realised that the audit independence was being challenged severally. However, the fundamental reason is the auditor willing to challenge the law personally and to sacrifice the professional ethics; finally they cannot refuse the attraction of any interests and benefits. In addition to the imperfect system and the unclose supervision, only depend on self-discipline of audit profession does not enough to redeem the reputation of auditors from heart of the public interest.In order to enhance the audit quality of existing audit profession and to improve the image of auditors from impression of the public interest, this article will be going to do primary search and analysis for the audit independence, specify and summarize factors which will affect the audit independence and provide for some defense methods, hope to provide some of useful advices for the development and strengthen the business of certified public accountant.