The independence of CPA is the nature character of audit supervise,is the key to distinguish other economic supervising forms and is necessary to ensure audit supervise objective just and uncorrupted.

• 注册会计师的独立性是审计监督的本质特征,是区别于其他经济监督形式的关键,也是保证审计监督的客观性、公正性和廉洁性的必要条件。