Auditor independence is the essence of occupational ethics . , thoroughly analyzing the logic relationships among transaction cost , property right theory , the contract theory and the auditor independence , this paper puts forward some institutional arrangements , including the company governing , the disclosures control , the organizational structure of accounting , the profession supervising and legal liability and so on 摘要审计独立性是职业道德的精髓之所在，在新制度经济学的框架下，深入分析了交易成本、产权理论和契约理论与审计独立性的内在逻辑关系，最后提出了旨在提高审计独立性的一些制度安排，包括公司治理、披露管制、事务所组织结构、行业监管法律责任等。
Chapter 1 is the theoretic base of the thesis , presenting the agency problem and economic result of independent audit . independent audit is a useful tool to resolve modern enterprises agency problem . chapter 2 is an analysis of the information asymmetry , market failure , the economic grounds of regulation on market entry and the advantages and disadvantages of permit control 论文从五个方面运用现代经济学理论研究中国独立审计现实问题，第一章是全文的理论基础，提出了独立审计是解决现代企业代理问题的有效工具的观点，阐述了独立审计的代理问题及经济后果，论文第二章从独立审计服务的信息不对称、市场失灵分析市场准入管制经济理由，对独立审计独立性和专业胜任能力提出符合我国国情具体标准。
We divide this article into five chapters to prove it , based upon two facts that whether auditor tenure will influence the auditor independence and whether auditor independence can be improved or strengthened by carrying out mandatory rotation . at the very beginning , we demonstrate the motivation of research about this article 围绕审计任期的长短是否影响审计独立性,以及实行强制轮换制度是否能提高审计独立性这个中心,本文分为五章加以论证,主要内容与观点如下:第一章导论本章首先阐述了本文的研究动机。
After the security act of 1933 & the security exchange act of 1934 , all kinds of acts & regulations concerned audit independence began taking shape . many organizations such as sec , aicpa , isb and asb are making great efforts to set up regulations about audit independence and the series activities reached the summit after enron ' s failure . sabanes - oxley act of 2002 is a epoch - making lawful literat ure , which establishes the bases for the future lawful construction 因此，自美国1933年《证券法》和1934年《证券交易法》面世以来，各种有关独立性的法律法规纷纷出笼，在美国， sec 、 aicpa 、 ise及asb等诸多机构均致力于审计独立性相关的法律法规建设，这一系列立法活动在安然事件后达到顶峰， 《 2002年萨宾纳斯-奥克斯利法案》是一划时代的法律文献，它为美国审计独立性相关的法律法规的未来制定奠定了基础。
Through the analysis of the five factors that affect the folk audit independence , the author proposes some relevant countermeasures in the following five aspects : improve the audit relation of our country ' s chartered accountants and the non - audit service , expand the accounting firm scale and carry out vigorously the partnership system , change the present payment method to " who profits , who entrusts , who pays money " and establish a perfect civil compensation system , and enlarge profession supervising and managing and law enforcement strength 摘要通过对影响民间审计独立性的五个因素的论述，提出了改善我国注册会计师审计关系，改善非审计服务，扩大会计师事务所规模，大力推行合伙制，将现行付款方式改为“谁受益，谁委托，谁付款”和建立完善的民事赔偿制度，加大行业监管和执法力度等五个方面的对策。
As far as the independence definition is concerned , this paper adopted the definition in the literature ( exposure draft : a conceptual framework for auditor independence ) issued by isb at nov 2000 , whose purpose is to keep unanimous with the following definition of independence risk . as for the independence classification , i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence 在审计独立性的定义方面，本文采用了isb在2000年11月“审计人员独立性概念框架披露草案”中的定义，以期与下文所涉及到的独立性风险定义相一致；而在审计独立性划分方面，笔者则趋向于1962年的希氏理论，即它可以划分为实质上的独立性和形式上的独立性。
If we view the thesis in the time sequence ( vertically ) , the part actually is the extension of the brief history of the development of non - audit services . with the background of the status of cpa profession and non - audit services in western countries and with the material of the incident of enron and andersen , the part expounds the effect of non - audit services on audit independence from theoretic analysis level and practice policies level , at last comes to the conclusion : non - audit services is a " double - edged sword " , which " advantage edge " and " disadvantage edge " will exert different influence on accounting firms in different phase of their development 本部分以“西方”国家注册会计师行业(主要是“四大” )以及非审计服务的发展现状( 20世纪90年代中内容提要期至21世纪初)为背景，以安然事件为素材，从理论分析和实务政策两个层面详尽透彻地论述了非审计服务对审计独立性的影响，得出最后的结论:非审计服务是一把“双刃剑” ，它的“利锋”和“弊锋”在会计师事务所的不同发展时期会发挥不同的作用。
6 ) analyzing other problems in performance auditing for countermeasures . the actual audit mode cripples auditing independence ; economic environment makes against applying performance auditing of our government ; legal norm on auditing is not sufficient for 存在的其他问题有:现行审计模式有损审计独立性，经济环境不利于开展政府绩效审计，审计法律环境不能提供足够的法制保证，技术手段的落后，不利的社会环境，审计任务重与审计力量不足的矛盾突出，政府绩效审计的基础薄弱。
At last , focusing on the current conditions and existing problems of china ' s auditing business , and also combined with the beneficial example of usa audit reform , the writer provides eight specific suggestions : in keeping audit independence , the writer opinions are that we should focus on the following aspects ( 1 ) change the method of audit fees ( 2 ) expand the operational scale of auditing fi rm ( 3 ) establish publicizing avenue ( 4 ) increase the cost of default 最后，针对我国审计的现状和存在问题，结合美国审计改革的有益借鉴，笔者提出了8点具体建议。在保证审计独立性方面，笔者认为，应从( 1 )改革审计收费方式， ( 2 )扩大事务所规模， ( 3 )建立宣传途径， ( 4 )提高违约成本四个方面入手；在提高审计质量方面，笔者认为，应从( 1 )转变审计模式， ( 2 )改进审计实务操作， ( 3 )改善人力资源配置机制， ( 4 )加强中注协质量监管四个方面入手。
