审计的独立性 meaning in English
audit independence
Examples
- During the process achieve above purposes , audit independence is significant , not only it affects actual of perceived audit quality , but also influences auditing market demand & value location
在实现上述目标的过程中，审计的独立性是举足轻重的，因其不仅影响到现实或直观的审计质量，而且也会影响到审计的市场需求及价值定位。 - The frc should promote wider understanding of the possible effects on audit choice of changes to audit firm ownership rules , subject to there being sufficient safeguards to protect auditor independence and audit quality
因为审计事务所隶属关系的改变有可能会对审计选择产生影响，所以英国财务报告理事会应加深对此类现象的理解，充分保障审计的独立性和审计质量。 - ( 2 ) perfect the governing system and change the relationship of audit engagement . ( 3 ) construct the credit system of society . ( 4 ) the standard on professional ethics of cpa should be paid more attention
第三取决于相关制度的设计，如事务所的聘用，解聘机制不完善，由于怕“炒鱿鱼” ，存在着利益冲突，因事务所和注册会计师是属于服务行业，怕失去客户，必然会有损审计的独立性。 - The seperation of owner ' s rights and management ' s rights leads to the economy responsibility . the owners of property need to direct how is going with the economy responsibility by managements . at the same time , managements need to release it , as a result . auditing comes into being . but both the owners and managements are just pursuing maximum effect of themselves . agent cost comes from it . how to deal with the agent cost becomes the most important topic of corporate governance . in fact . auditing is one of methods releasing agent cost . one handjt should be the key point in corporate governances the hand corporate governance will influnce the auditing effect
由此可见，审计实质是代理成本中的监督成本，是降低代理成本的重要途径。因此，审计(包括内部审计和外部审计)执行的效果，是公司治理理论和实务中需要研究的重点问题，而公司治理的完善程度也会反过来影响审计的独立性和审计的效果。伴随着受托财务责任发展为受托管理责任，与财务审计相对应的管理审计产生了。 - Although the question that the long time auditing can improve the auditor independence is still fiercely argued , sarbanes - oxley of act 2002 was issued by congress to improve the auditor independence and get more trust from the public , in which implementing audit partner rotation has been put forward , meanwhile , gao is authorized to have a study on mandatory rotation of registered public accounting firms
尽管关于长审计任期是否有利于提高审计独立性的讨论引起了广泛的关注,美国国会为了提高审计的独立性和社会公众对审计执业的信任,于2002年颁布了《萨班斯-奥克斯利法案》 ,提出实行审计合伙人轮换制度,并授权美国审计总署( gao )对会计师事务所强制轮换制度进行研究。