Driven By The Interests Of Audit Independence And Integrity Of The Study

In 2001, along with the exposure of "Enron Incident" in America, Anderson Accounting Firm, who offered audit service to Enron, had been condemned for its absence of audit independence and its involvement in the Enron's fake accounting reports. This dissertation tries to develop a systematic research on independence and integrity of CPA's audit based on the facts. After that the author describes the factors which affect the independence and integrity of CPA's audit. In the author's opinion, advantage drive is the main reason which affect the independence and integrity of CPA's audit.Finally, according to the research, some recommendations are brought forward: including the factors and the ways to improve independence of CPA's audit, establish and perfect the system of supervision, perfect and change the relationship of audit engagement, the standard on professional ethics of CPA should be paid more attention, and so on.