Analysis of the factors influencing the auditing independence

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Analysis of the factors influencing the
auditing independence
  Abstract.  Whether  the  CPA  industry  can
maintain the appropriate independence is related not
only to the industry itself， but also to the big
development environment of the entire national economy.
In this paper， based on the existing research results，
starting  from  the  definition  and  evolution  of
independence， giving full consideration to the factors
affecting the independence， and combined with the
status quo in China， the suggestions and measures are
proposed to maintain the independence of the audit.
Key words： Independence； audit； countermeasure；
factors
  1.  Meaning  and  developing  of  the  auditing
independence
Thomas. G. Higgins， president of the occupation
ethics  committee  of  the  association  of  Chartered
Certified Accountants in the United States， further
improved and generalized the concept of independence
in  1962.  He  thinks ，  “The  CPA  must  have  the

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关键词：independence Influencing DEPENDENCE Analysis Auditing