However, in our country, auditors are easily threatened into issuing false audit opinions by the intimidation of their clients. The intimidation threat impairs the auditor independence greatly.

• 在我国,审计人员受被审单位管理当局胁迫而出具不实审计报告的问题十分突出,胁迫威胁的存在严重地影响了审计的独立性。