“银广夏案件”在业内引起轩然大波，谁是该案的真正策划、指挥及实施者，还有待进一步调查。但无论最终结果如何，银广夏公司和中天勤会计师事务所及相关责任人毫无疑问都将分别承担公司造假的会计责任和审计责任。 独立、客观、公正是注册会计师独立审计的“灵魂”。独立审计 “Silver Guang Xia Cases” caused an uproar in the industry. It is yet to be further investigated who are the real planners, conductors and implementers of the case. Regardless of the final result, there will be no doubt that both the Company and Zhongtianqin Certified Public Accountants Co., Ltd. and the relevant responsible persons will bear the accounting responsibility and the audit responsibility of the Company for fraud respectively. Independence, objectivity and fairness are the “Soul” of independent auditing of certified public accountants. Independent audit