从审计责任的角度探讨审计的独立性

随着当前市场经济的发展，审计的监督作用已越来越重要。特别是民营企业和股份制公司的大力发展，使得有独立审计之称的民间审计的作用日益显著。从审计责任的角度出发对审计的独立性进行较为深入的探讨，以便我们加深对审计独立性的理解，把握审计独立性的实质和要核，更好地认识审计责任和审计独立性之间的联系，使审计更有效、更健康地发挥其作用。

A Probing Study of Audit Independence from the Angle of Audit Liability

With the gradual formation of market economy the supervising function of audit has been more and more important. Especially with the vigorous development of privte and limited companies,the non - governmental audit,called independent audit,is playing an ever more important role in society. This paper makes an 1n - depth study of the independence of audit from the angle of audit liability to better understand the relationship between audit liability and audit independence so as to grasp the essence of audit independence and promote the effective and healthy development of audit.