注册会计师工作价值的大小在很大程度上取决于注册会计师独立性水平的高低。通常认为,注册会计师的独立性较多地体现在其自身财务利益的独立上,而对财务利益因素进行有效控制和制定相应措施排除财务利益对独立性造成的影响,会显著提高审计服务质量和降低审计风险,实现审计目标,从根本上取信于社会公众。规范注册会计师提供非审计服务 The size of the value of CPA work depends largely on the level of independence of certified public accountants. Generally believed that the independence of certified public accountants is more reflected in the independence of their own financial interests, and effective control of financial interests and the development of appropriate measures to exclude financial benefits on the independence of the impact will significantly improve the quality of audit services and Reduce audit risk, achieve audit objectives, and win the trust of the public at all. Standardize certified public accountants to provide non-audit services