摘要:审计独立性是民间审计的灵魂，是注册会计师审计这一职业赖以生存和发展的基本条件。注册会计师职业之所以能赢得今天的社会声誉和地位，在很大程度上源于审计的独立性以及对这一问题的持续关注。特别是当今世界经济一体化快速发展，资本在全球大规模流动,金融创新、技术创新、组织创新日新月异,企业并购浪潮跌宕起伏。这些复杂的环境是审计界从来没有遇到过的，随着国内外一系列审计失败案的不断浮出水面，注册会计师的独立性以及整个行业的存在价值受到了普遍的质疑。审计实务界、理论界都对独立性展开了激烈地讨论，社会上频频出现舞弊的案件，可见审计独立性的问题突出。文章对目前民间审计现状、影响民间审计独立性因素以及提出相应的完善对策。

关键词：民间审计；独立性；影响因素；对策

Abstract:Non-audit independence is the CPA profession survival and development of the basic conditions.CPA career to win today's social status and reputation, in large part due to the independence of audit and continued focus on this issue. Especially in the current world economic integration and rapid development, large-scale flow of capital in the world, financial innovation, technological innovation, organizational innovation and ever-changing mergers and acquisitions wave of ups and downs. The complex environment of the audit profession has never encountered before, with a series of case of audit failure at home and abroad continue to surface, the CPA's independence and the value of the whole industry has been widely questioned. Audit practitioners, theorists are all engaged in a fierce independence of discussion, the community frequent fraud cases, showing that audit independence issues outstanding. Therefore, a long time, the independence of the audit by the academia and regulatory attention, as an eternal topic of an independent audit, audit independence and its influencing factors and countermeasures of great significance. Article on the current status of non-audit, as well as factors affecting the independence of non-audit the corresponding improvement measures.

Key words:civil audit；independence；influencing factors；countermeasure

伴随着国内外审计失败案件的不断发生，广大人民已经对注册会计师产生严重的不信任，有必要对审计独立性的缺失进行研究。因此，本文是找出影响我国民间审计的独立性的各种因素，分析独立性缺失的原因，并且提出相应的对策。希望通过本文的研究，对我国民间审计独立性的缺失问题得到解决有一定的价值。

    公正、客观、独立是注册会计师必须遵守的准则，注册会计师只有保持公正、客观、独立的发表审计意见才能为大家提供有价值的信息，才能体现其价值。然而，目前审计独立性缺失问题日益严重，注册会计师面临严重的信任危机，已引起广发的关注。本文对民间审计独立性问题进行深入分析，找出原因并且希望能够从根本上解决我国审计独立性缺失问题，具有一定的现实意义。