Influential Factors On Perception Of Audit Independence

Study on the influencing factors of audit independence is mainly based on two perspectives:from the perspective of objective and subjective perception and objective perspective instead of trying to find the independent variables,study the relationship between the factors and alternative variables using the data of the listed companies,although research has done a lot of empirical tests on the measurement of the independence of the audit,but because of the inherent attribute independence,alternative variable is hard to reflect the form of independence,which makes the research of the emergence of a large number of conflicting hypotheses and empirical evidence is a direct reflection of the individual.The subjective perception of objective things,which belongs to the category of cognition,refers to the formal independence is in the opinion of the third party has the complete information of reason,the auditor is independent,consistent with the subjective requirements,to make up for the lack of objective perspective.Existing research mainly focuses on the perception of the damage independent factors,neglect Therefore,how to capture the influencing factors of audit independence from the perspective of subjective perception has become a major issue to be solved in the field of audit researchStudy in foreign literature on the basis of combing audit independent perception factors,and combined with the practice of China's audit market,starting from the subjective perspective of auditors and users of financial reports in two groups,detailed analysis and inspection in China in two groups of independent audit opinion perception factors whether common classification the influence factors,on the basis of the common namely,enhancement and damage factors of independent audit perception.After the two groups based on each factor to explore whether there are significant differences on the influence of audit independence perception.The results showed that two groups of independent audit based on Perception Analysis of common factors.Damage independent factor perception:economic dependence,non audit services,audit risk,audit clients often change the audit staff transfer adverse reactions to the market,competition in audit market,the board of directors Will the right to decide,to hire auditors and audit fees of long term;enhance the independent factor perception:the rules of rights and requirements of rotation of auditors,large-scale accounting firm,strong auditee,appropriate term.The audit risk,two groups that can significantly affect audit independence perception,the the resear ch did not find its damage degree.Differences between the two groups is mainly manifested in the following six factors:audit market competition,CPA suffer from a firm time budget pressures,economic dependence,non audit services firm for the four major international accounting firms,the CPA in the Commission,to communicate with the former CPA.Recommendations for policy makers,auditors and users of financial reports should be of great concern and attention to enhance audit independence and damage perception factors and the two group The difference in the factors affecting the independence of audit.