一、我国现行独立审计组织形式存在的问题 我国现行《注册会计师法》第三条规定:会计师事务所是依法设立并承办注册会计师业务的机构,是实行自收自支、独立核算、依法纳税的注册会计师的工作机构。目前我国的事务所组织形式只能是合伙会计师事务所和有限责任会计师事务所。 First, the existing problems in China’s current form of independent audit organization China’s current “Certified Public Accountants Law,” the third article: Certified Public Accountants is to establish and undertake a business of certified public accountants institutions, is the implementation of self-support, independent accounting, according to tax Certified Public Accountants work organization. At present, the organization of our country’s firm can only be a partnership accounting firm and a limited liability accounting firm.