坚持独立、客观、公正原则是注册会计师职业道德最为重要的内容。独立与客观、公正是相辅相成密不可分的。超然独立的立场是保持客观、公正心态的前提条件,客观、公正的心态又是独立性的本质要求。一个注册会计师如果丧失了独立性,让他还具有客观公正的心态是不太可能的。因此,要确保注册会计师的客观、公正性,必须使他们具有独立性,这对保持其自身的可信性是十分重要的。从另一方面看,独立性也不能完全弥补缺乏客观性或品质上的公正性的弱点。如果一个注册会计师在实质上和形式上都是独立的,但是却不能以法律法规为依据,以客观事实为基础,甚至挡不住小恩小惠的诱惑,见利忘义,则不能实现客观性和公正性。 客观性与公正性也是不可分割的。客观性是就注册会计师的态度而言,而公正性是就注册会计师的品质而言。没有实事求是的态度,就不具备诚实正直的品质;反之,没有诚实、正直的品质,也就不可能做到实事求是。心不正,事不公。一个注册会计师如果没有 Adhere to the principle of independence, objectivity and fairness is the most important content of CPA professional ethics. Independence and objectivity and justice are mutually reinforcing and inseparable. The detached and independent standpoint is a prerequisite for maintaining an objective and impartial attitude. The objective and fair attitude is the essential requirement of independence. If a CPA lose independence, let him also have an objective and fair mindset is unlikely. Therefore, to ensure the CPA’s objectivity and fairness, we must make them independent. It is very important to maintain their own credibility. On the other hand, independence can not fully compensate for the lack of objectivity or quality of the fairness of the weaknesses. If a CPA is independent in substance and formality, but can not be based on laws and regulations, based on objective facts, even if the temptation of petty favors, fortune, can not achieve objectivity and fairness Sex. Objectivity and impartiality are also inseparable. Objectivity is about CPA attitude, and fairness is about CPA quality. Without an attitude of seeking truth from facts, there is no quality of honesty and integrity; on the contrary, without honesty and integrity, it is impossible to seek truth from facts. Heart is not correct, not fair. A certified public accountant if not