审计独立性的影响因素与提升策略

摘    要

Abstract 

  Audit independence is a critical factor in ensuring audit quality and credibility. With the rapid development of economic globalization and capital markets, audit independence faces numerous challenges. This study aims to thoroughly examine the primary factors influencing audit independence and propose practical strategies for enhancement. By integrating literature review, case analysis, and empirical research, this study systematically analyzes the impact mechanisms of various factors including legal and regulatory environment, market competition conditions, corporate governance structure, and auditor professional ethics on audit independence. The findings indicate that stringent legal and regulatory supervision provides institutional safeguards for audit independence, healthy market competition fosters a favorable practice environment, sound corporate governance structures reinforce audit independence internally, and high standards of professional ethics are intrinsic requirements for auditors to maintain independence. Based on these research outcomes, this paper innovatively proposes a comprehensive strategy to enhance audit independence, which includes constructing a multi-party collaborative supervision system to optimize the external environment, improving internal governance mechanisms of accounting firms to strengthen intrinsic motivation, and enhancing auditor professional competence training to elevate individual awareness. These strategies provide theoretical foundations and practical guidance for improving audit independence in China and are of significant importance for promoting the healthy development of the auditing industry.