审计独立性是注册会计师审计的灵魂,是注册会计师发表客观公正的审计意见的基本前提。只有审计具备较强的独立性,注册会计师才可能发表不偏不倚的结论和意见。文章从理论上分析了注册会计师审计的独立性,指出了影响我国审计独立性的因素,并对其影响因素进行了分析,提出了增强我国审计独立性的措施。 Auditing independence is the soul of CPA audit, which is the basic premise of CPA’s objective and impartial audit opinion. Only auditors with strong independence, certified public accountants may make unbiased conclusions and opinions. The article analyzes the independence of certified public accountant audit theoretically, points out the factors that affect the independence of audit in our country, analyzes the influencing factors and puts forward the measures to enhance the auditing independence of our country.