Study on the Independent Audit Risk Analysis and the Assessment System;

The article use the theory of west countries independent risk,with regard to the emergence cause,environment and lyses mechanism,put forward an analysis frame,probe into the logical relationship in them,and combine with China capital market s system basic,put forward some political suggestions to China audit market s independent risk managements.

Talk about Improve Quality of Independent Audit of Registered Accountant;

The evaluation of significant error risk for independent audits in the informationization environment;

The Research on Independent Audits Entry Regulation and Its System Improvement;

The thesis concentrates of discussing the solution to the defects in current regulations on CPA law liability;and probes into how to evade the law liability of independent auditing.

In the process of independent auditing a certified public accountant should bear an independent liability based on the trust benefit.

At present,main problems in Chinese independent auditing are as follows: lack of auditing law liabilities institution,losing of auditing professional ethics,insufficiency in the auditing sense of risk and efficiency losing of auditing supervision mechanism.

This paper defines the risk that an auditor s independence may be compromised as independence risk.

Legal Environment, Auditor Independence and Investor Protection;

A Study on the Relationship between Non-audit Services and Auditor Independence;

,Thoroughly analyzing the logic relationships among transaction cost,property right theory,the contract theory and the auditor independence,this paper puts forward some institutional arrangements,including the company governing,the disclosures control,the organizational structure of accounting firm,the profession supervising and legal liability and so on.