独立性是注册会计师审计获得社会公众信赖的基础,同时也是审计质量的保证,被称之为注册会计师审计的灵魂。但近年来不断爆发的上市公司和会计师事务所造假丑闻,暴露出我国注册会计师审计独立性缺失状况严重。本文通过对审计独立性的需求状况和供方选择两方面的分析,旨在找出造成我国注册会计师审计独立性缺失的根本原因。 Independence is the basis for the certified public accountants to obtain the trust of the public, as well as the guarantee of audit quality. It is called the soul of CPA audit. However, the fake scandals of listed companies and accounting firms that broke out in recent years have exposed the serious lack of auditing independence of CPA in our country. Through the analysis of the demand status and supplier choice of audit independence, this article aims to find out the root causes of the lack of audit independence of CPA in our country.