审计的本质决定了审计需要有独立性,审计的独立性可以有效的确保审计人员对审计事项进行依法的经济监管,在这样的条件下所出具的审计报告才会更有经济参考价值.然而近些年来,社会上出现了大量审计失败的案例都使得社会审计独立性备受质疑.本文将针对当前我国在社会审计方面存在的一系列问题进行分析与总结,同时对强化我国社会审计独立性提出具体的改进措施和建议,这些都对强化我国审计独立性、提高企业经济效益具有非常重要的现实意义.%The nature of auditing determines its independence,and the independence of auditing can effectively ensure the economic supervision of auditing matters according to the law.Under such conditions,the audit report will have more economic reference value.However,in recent years,there have been a large number of cases of audit failure,which have made the social audit independence questioned.This paper will analyze and summarize a series of problems in social auditing in China,and put forward concrete improvement measures and suggestions to strengthen the independence of social auditing.All of these have important practical significance on strengthening China's auditing independence and improving economic efficiency.
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