CPA professional judgment and its influencing factors
ABSTRACT
The folk audit independence, refers to the registered accountants execute audit, the audit report should be in the essence and form independent of entrust unit and other institutions.It includes virtually independent and form independent two aspects. So-called virtually independent, refers to the registered accountants audit process ensure a fair unbiased attitude, a kind professional judgment and performance audit opinion when not rely on the outside pressure and conform to the mental state. It requires the certified public accountants in practice process strictly maintain transcendence, cannot subjective partial to any party concerned, especially should not keep his conclusion attachment and comform to dissident interest group or person influence and pressure so-called form of independence, is to third parties, it is namely in the third party must be certified public accountants before showing an independence from entrust unit identity. In essence of independence and formal independence are two different concepts, but sometimes inseparable. Certified public accountants in carrying out audit services, not only should keep in essence of independence, and keep form of independence.
Mr.DengXiao’ping, general designer of reform, had a classical saying:
good system can force the bad to do good things while bad system would bring the good to do bad things.In
some sense, auditing quality of Chinese CPAs is mainly determined by system not their talents. So the core
of civil auditing system reform is reinvention of independence. The suppliers and demanders are auditing market entities. Only when the demanders need high-independent auditing service actively and the suppliers volunteer to provide it, can civil auditing realize
its independence in essence. Tobuild up such a set of system .
Key-Words：civil auditing； economic accountability； independence；auditing market； system environment auditing
