独立审计,是指会计师事务所存接受客户委托后以第三者身份对企业或被指定单位的经济活动依法所进行的审计。由于它参与了国民经济一些部门的有机运行,并具有其自身的经济行为,因而成为社会经济工作中的一个重要组成部分,所以也同样存在着质量、品种、效益的问题,值得我们去研究、探讨。随着经济形势的蓬勃发展,对独立审计的需求也迅速增长。各地的会计师事务所日渐增 Independent auditing refers to auditing of the economic activities of the enterprise or the appointing unit as a third party after being entrusted by clients in accordance with the law. Because it is involved in the organic operation of some departments of the national economy and has its own economic activities, it has become an important part of social and economic work. Therefore, there are also problems of quality, breed and benefit, and it deserves our study. Discussion. With the booming economic situation, the demand for independent auditing has also rapidly increased. Accounting firms are growing everywhere