目 录摘 要.....................................................................................................................................................................IABSTRACT........................................................................................................................................................II1 绪论...................................................................................................................................................................11.1 研究的目的与意义........................................................................................................................................11.2 国内外研究现实状况....................................................................................................................................11.3 研究内容与措施............................................................................................................................................32 注册会计师审计独立性概述...........................................................................................................................42.1 注册会计师职业的特征................................................................................................................................42.2 注册会计师审计独立性的内涵....................................................................................................................52.3 注册会计师审计独立性的意义....................................................................................................................62.4 注册会计师审计独立性的衡量原则.............................................................................................................73 我国特有的研究背景.....................................................................................................................................103.1 我国注册会计师审计独立性的现实状况..........................................................................