审计的独立性是确保审计质量的必要前提,也是注册会计师这一职业的灵魂所在。本文通过对安然事件的回顾,分析审计独立性缺失对这一事件爆发的推动作用,从而引发对审计独立性的思考。针对安然事件中所体现的影响审计独立性的内外矛盾因素,文中提出了建立审计师定期轮换制度等四项增强审计独立性的具体改进措施。 The independence of auditing is the necessary precondition to ensure the quality of auditing, as well as the soul of the CPA profession. This article reviews the Enron Incident, analyzes the impetus of the lack of audit independence on the outbreak of this incident, and then initiates the reflection on the audit independence. In view of the contradictions between internal and external factors that affect audit independence embodied in Enron Incident, this paper proposes four specific measures to improve auditing independence, such as establishing auditor regular rotation system.