【正文】 en the cornerstone of auditor independence rules in the United States since the 1930s. Until the 1990s, this was not necessarily true in the United Kingdom and some other countries, even though prohibitions against holding financial interests were generally observed in practice because of the standards of the accounting institutes and mon law. Currently, a prohibition against auditors possessing financial interests in clients is virtually a universal principle. Both the SEC and the public accounting profession have focused most of their attention regarding auditor independence on defining and enforcing prohibitions against financial interests. Elaborate rules and reporting structures have been formulated for the purpose of revealing any type of financial interest on the part of professional employees of accounting firms, their spouses, their parents, or their children. The PCAOB has adopted most of these rules, with a degree of relaxation in areas where the rules seemed unreasonable. Rotation of audit appointments. In several countries (., Italy) auditors are permitted to audit a client for only a specified number of years. This type of regulation has never been seriously considered in the . or the ., although SarbanesOxley requires that individual auditors rotate off a client on a periodic basis. In France, the concept of auditor rotation is reversed: Auditors are appointed for a fixed period of time, during which time they cannot be replaced. This rule was intended to increase auditor independence, because the auditor has less fear of being fired by the client. With regard to independence standards, the PCAOB has adopted interim rule 3600T as part of its bylaws and rules. Rule 3600T reads as follows: In connection with the preparation or issuance of any audit report, a registered public accounting firm, and its associated persons, shall ply with independence standards: (a) as described in the AICPA’s Code of Professional Conduct Rule 101, and interpretations and rulings thereunder, as in existence on April 16, 2020 [AICPA Professional Standards, ET sections 101 and 191 (AICPA 2020)], to the extent not superseded or amended by the Board。 除此之外，還有輪換任用的審計方法。在受到聯(lián)邦政府的反壟斷訴訟的威脅下，美國注冊會計師協(xié)會不得不被迫取消了這些對反競爭的做法的禁令。 “我們這樣做很好。一個潛在的會計師審計的獨立性的新概念，仍然未能演變出來，但上市公司會計監(jiān)督委員會（ PCAOB ）對 這種獨立性的概念上，似乎更強調(diào)要在更大程度上區(qū)分注冊審計師和客戶管理的獨立性。這一變化的出現(xiàn)是與美國的大型工業(yè)公司，如采礦，鐵路，能源，電力和電信，的出現(xiàn)相關(guān)聯(lián)的。 畢業(yè)設(shè)計（論文） 外 文 文 獻 翻 譯 系 別 經(jīng)濟管理系 專 業(yè) 班 姓 名 評 分 導(dǎo) 師（簽名） 2020 年 2 月 28 日 變化中的會計師審計獨立性 —— 與 當(dāng)前環(huán)境與時俱進 ， 理查德 伴隨著這些美國大公司的出現(xiàn)的，也包括著對公司商業(yè)性的理解的改變。 會計師審計獨立性的早期爭議 在 20 世紀的下半葉，學(xué)術(shù)界和出現(xiàn)了關(guān)于會計師審計獨立性的各種爭論和專業(yè)文獻?！边@一論點中，根據(jù)民意調(diào)查，公眾會計界普遍已經(jīng)得到了高度的關(guān)注。其結(jié)果是，審計的競爭性招標(biāo)變得司空見慣。在某些國家，如意大利，審計者可以對委托人執(zhí)行某一個特定年限的審計工作。 (b) Standards Nos. 1, 2, and 3, and Interpretations 991, 001, and 002, of the Independence Standards Board, to the extent not superseded or amended by the Board. Essentially, the PCAOB has recognized the independence standards previously developed by the AICPA and the SEC through the Independence Standards Board. Reconsidering Auditor Independence What is needed now is a plete reconsideration of the concept of auditor independence. Such reconsideration might lead to a new concept in which auditor independence would be based on reasserting the accounting profession’s former ethic of being an objective and neutral interpreter of accounting standards, rather than an advocate for client positions. Given the recent and ongoing accounting and auditing scandals, it seems obvious that independent auditors should not be advocates for client positions. A new concept of auditor independence is required that specifically incorporates the propositions that: 1) auditors should not be advocates for their clients, and 2) management should not be able to influence the audit fee and the scope of the audit. Without a transition to this concept, auditor independence standards will most likely be primarily cosmetic and will not provide sufficient assurance that auditors are in fact independent from client management. 。雖然法案要求，個別審計者要定期地輪換委托人客戶。 審計實施上的第二個轉(zhuǎn)變，是越來越強調(diào)“審計基礎(chǔ)風(fēng)險”。雖然，客觀性、可靠性和誠實，在一定程度上可能和獨立性有所重疊，什么是所謂的“獨立性”，實際上一般公眾并沒有一個清楚的概念。例如，托馬斯李，在《公司審計》第 3 版（范諾斯得萊因霍爾德， 1986