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The first based the place which it is: A. In the audit implementation of environment protection measures (for example, to evaluate the scope of the firm to follow professional standards on the independence of the evaluating process; senior management of audited units supports to release the reliable financial information and the independent auditors, some public regulation promulgated by the groups to standardize the rules of auditors and vocational guidance bill and other participants in the capital market facing legal liability, etc.) B. Existing in the accounting firm as its internal quality control of protective measures (such as firm demands and expectations of high-level auditors in accordance with the public interest and the importance of high quality audit and auditor independence requirements of the practice in internal create a firm. The independence of the auditors to comply with the support of the professional environment and culture; assurance procedures of the audit quality, etc).

The second expressing is according to the essence: Protective measures of protection. For example, announcing the importance of the orientation program to the new independent auditors. Protective measures targeted at the specific circumstances of the threat. C. By raising the possibility which to be found to deter violations of other protective measures of protection. Such as the evaluation of the auditors to check the portfolio investment prohibited acts. D. Punishing the offenders to deter violations of other protective measures of protection. Such as canceling the license.

The third statement is based on the restrictions of the independence of auditors conducive to the activities and the scope. A. The absolute prohibition. Such as restrictions on auditors has direct financial investment with any audit unit. B. Allow but to limit some of the activities or the scope or form. Such as restrictions on auditors in the audit unit has a direct financial interest. C. Allow some of the activities and relationships but needs its policies and procedures to eliminate or mitigate the threat. Such as auditors in a particular audit work must carry out the statutory rotation on the project after a period of time. D. Allow some of the activities and relationships but requested by auditors to audit the management units, the Board or other departments revealed the relevant information. As to the audited units of the Board of Auditors revealed to the auditors audited the services provided by units and the real costs of services received by.

Through the various protective measures mentioned above, we can be more effective in eliminating or reducing the various threats to the independence of auditors as we just talk about.