中文摘要：

以注册会计师是否因财务方面存在可能导致公司持续经营能力问题的事项或情况对上市公司出具持续经营审计意见作为审计独立性的衡量指标,分别从签字注册会计师任期与会计师事务所任期两个角度具体考察了审计任期与审计独立性之间的关系。结果发现,无论是注册会计师任期,还是事务所任期,审计任期越长,审计独立性就越低。这为我国已实施的签字注册会计师强制轮换政策的合理性提供了经验支持。

英文摘要：

This paper measures an auditor independence as whether auditors issue going-concern opinions for financially distressed companies,and empirically analyses the relationship between auditor tenure and auditor independence from both the angle of CPA tenure and audit firm tenure.The result shows that no matter which auditor tenure refers to,auditor independence lowers as tenure lengthens,providing an empirical support for the rationality of the mandatory CPA rotation policy which has been carried out in China.