Does the auditor s independence deserve to be oppugned, or are there other hidden reasons? By using the psychologically pertinent studies for reference, this paper analyzes a pretty pass of auditor s independence from the factors including bounded rationality, bounded willpower, bounded ethicality, bounded awareness and self-serving biases.

In ethical decision making,man shows only bounded ethicality,like over-claiming credit,implicit discrimination,in-group favoritism,over-discounting the future and conflicts of interest.

Modern morals are characterized by the loss of moral bottom line,which causes the inefficiency of morals in ruling human being′s behavior and leads to the moral crisis in modern society.

The limited virtue is one with conditions and basis closely connected with realistic justice and humanist concern, while the unlimited virtue is one without conditions and basis rooted in human freedom beyond realistic limitations and self-limited degree.

He emphasized the construction of the virtue of the revolutionary political party and the cultivation of the political virtue of the govement officals in his early life; while he not only laid stress on restoring"Chinese intrinsic virtue"but also gave a new explation to it and vested it with the meaning of modern times in his later life.