摘要：独立性是审计的灵魂，是审计职业生存和发展的基石。执业过程中审计时的超然独立是审计师获得社会公信的基础，也是企业的利益相关的利益得以保障的前提之一。正是由于审计独立性的重要性，对独立性进行各种形式的干扰也就应运而生。从强调审计师独立性的重要性入手，从主客观方面强调审计独立性的保障条件，指出审计独立性是经纪人和道德人的混合体。

关键字：独立性   审计收费   竞争 

Abstract:Independence is the soul of the audit, the audit profession is the cornerstone of the survival and development. Aloof independent audit process when practicing is the basis for social auditors of public trust, but also one of the prerequisites business interests related to the protection of the interests. It is because of the importance of the independence of the audit, the independence of the various forms of interference also emerged. The importance of the independence of the auditor from the start emphasized that emphasizes audit independence from the subjective and objective aspects of security conditions, pointing out is the broker auditor independence and moral human hybrid.

Keywords:Independence   Audit Fees   Competition