Author(s)

Ying Liu

Corresponding Author

Ying Liu

Abstract

The financial and accounting reports of enterprises and become the important information source of enterprises and stakeholders and cognitive channel, but these stakeholders often lack professional knowledge to identify the authenticity of a financial report, certified public accountants audit independence has emerged, stakeholder interests, but in recent years, frequent violations and the exposure of financial statements with the certified public accountants fraud, will push the independence of certified public accountants to public doubts. Based on this background, the purpose of this paper is to study the problems of low audit independence of certified public accountants, and put forward reasonable countermeasures, so that certified public accountants and accounting affairs can take effective measures to maintain and improve audit independence. The research method of this paper is from the theoretical analysis of independence combined with the practical analysis, and then to the analysis of the factors affecting the independence. Finally, the research results of improving the audit independence of certified public accountants are obtained, so as to enhance their own value, establish a good reputation of accountants, and build a good image of independence and credibility.

Keywords

Certified Public Accountant; Accounting Fraud; Audit Independence; Business Interests