摘要：随着我国的经济发展，企业的年报审计越来越被大众所关注，会计师事务所行业也就应运而生，在近几年来迅速崛起。然而，会计师事务所外部审计业务的独立性缺乏这一现象却为审计的结果带来了不确定性因素。如何保持和加强外部审计的独立性成为了会计师事务所行业迫在眉睫的问题。本文将对会计师事务所外部审计业务的独立性进行较为深刻的探讨，对提高我国的审计质量有一定的帮助和现实意义。

关键字：会计师事务所 审计业务 独立性

Abstract：As China's economic development, the annual report of the audit has attracted more and more public attentions. As one of the results of it, accounting firm industry also emerge as the times require in the rapid rise in recent years. However, the phenomenon that external audit of CPA firms are lack of the independence of the work of adulting brings uncertainty factors. How to strengthen the independence of external audit has become a popular issue in the field of CPA firms. In this paper, we learn about the independence of CPA firms, and come to some results which have certain help to improve the quality of our audit.

Key words: CPA firms;Auditting; the independence of audit