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1、TheVaryingConceptofAuditorIndependenceShiftingwiththePrevailingEnvironment，C.RichardBakerAUGUST2005-AsCPAJournalEditor-in-ChiefRobertColsonobservedinhisMarch2004column,“AuditorIndependenceRedux,”theconceptofauditorindependencehasvariedoverthelast150years.Inageneralsense,auditorinde
2、pendencehasbornearelationshiptotheprevailingcommercialenvironmentindifferenttimeperiods.Therehasnot,however,beenacleartransitionfromoneconceptofauditorindependencetoanother.Frequently,morethanoneideaofauditorindependencehasbeenpresentinthediscussionaboutindependencebetweenprofessio
3、nalaccountantsandauditors,regulators,andthegeneralpublic.Theinitialconceptofauditorindependence,whicharoseduringthe19thcentury,wasbasedonthepremise,primarilyBritishinorigin,thataprincipaldutyofprofessionalaccountantsandauditorswastheoversightofabsenteinvestmentsintheexistingandform
4、ercoloniesoftheBritishEmpire.Duringthisperiod,arelativelysmallnumberofaccountingfirmscouldperformauditsforarelativelylargenumberofentities.Professionalaccountantsandauditorscouldrenderreportsonthefinancialperformanceofdifferententitiesandcouldworkfordifferentinvestorgroups.Theconce
5、ptofauditorindependenceduringthiseradidnotconceiveofauditorsasadvocatesforauditedentities;Britishinvestorsexplicitlyforbadeauditorsfrominvestingorworkinginthebusinessesthattheyaudited.Atthesametime,aslongasauditorsmaintainedtheirprimaryloyaltytotheinvestorsbackhome,thescopeofprofes
6、sionalaccountingservicescouldbereasonablybroad.Forexample,auditorswerepermittedtokeepthebooksandpreparethefinancialstatementsfortheentitiestheyaudited.Thisinitialconceptofauditorindependencechangedduringthelate19thandearly20thcenturies.Duringthistime,therewasaneconomicshiftfromcapi
7、talcomingprimarilyfromforeignsourcestocapitalderivingprimarilyfromdomesticsources.ThischangewasassociatedwiththeemergenceoflargeAmericancorporationsinindustriessuchasmining,railroads,energy,andtelegraphandtelephone.TheemergenceoflargeAmericancorporationswasaccompaniedbyachangeinthe
8、understandingofthepurposea
