随着我国市场经济发展的日益完善,注册会计师审计意见报告对上市公司的影响越来越重大。然而目前,却有多方因素影响着注册会计师,使得他们在执行审计时缺乏一定的独立性。应针对这些影响因素,切实提高注册会计师的独立性。 With the development of our country’s market economy, the CPA audit opinion report has more and more important influence on listed companies. However, at present, there are many factors that affect certified public accountants, making them lack of certain independence in performing their audits. Should address these factors, and effectively improve the independence of certified public accountants.