Abstract
Independence is the basic character of audit as well as the behavior requirement of
an auditor. It’s also the necessary factor for audit profession to be trusted by social
public. The
CPA industry in our country start late relatively and its audit independent
still have many problems. This text point out and analyze the influential factor of
CPA independent, and put forward to the solution and suggestion to strengthen it.
Keywords:
social audit; independence; current situation; factor ;measure