独立性是社会审计的灵魂。对影响独立性的要素进行规范的规则,我们称之为独立性规则。独立性规则的要旨在于使注册会计师免于利益冲突,从而维持其正直与客观性。而“利益冲突的发生,有两种情况:其一是某人的自我利益与他作为特定角色应尽的义务相冲突;其二是某人身兼双重角色时相对应的两种义务发生冲突”。为什么会出现冲突呢?是因为,“在扮演某角色时,作为扮演者的代理人必须就其工 Independence is the soul of social audit. The rules governing the elements that influence independence are what we call the rules of independence. The intent of the independence rule is to protect certified public accountants from conflict of interest and to maintain their integrity and objectivity. And “the occurrence of conflicts of interest, there are two situations: First, a person’s self-interest and his obligations as a specific role conflict; second is a person who serves a dual role corresponding to the two obligations conflict” . The reason why there is a conflict? Because, "in playing a role, as an actor’s agent must work on its