English translation for "审计的独立性"

audit independence

Related Translations:

事件的独立性:  independence of events

审核审计:  audit

独立审计:  external auditingindependent auditingindependent auditor

会计审计:  accounting audit

审计院:  auditing administrationcour des comptescourt of auditorsgeneral accounting office

质量审计:  quality audit

特别审计 特种审计:  specialaudit

审计结论:  audit conclusion

进货审计:  purchase audit

基层审计:  floor audit

Example Sentences:

	1.	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。
	2.	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。
	3.	( 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。
	4.	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。
	5.	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。
	6.	How to improve the modern enterprise management system of internal control systems , the authors believe : should strengthen internal control theory research , and establish a sound system of internal control standards ; my powers of the board of trustees of rescheduling pattern , the introduction of independent directors system , improve corporate governance structure ; strengthen enterprise crisis management awareness , the establishment of corporate risk control systems ; implementing people - oriented human resources management strategy ; strengthening the independence of the internal audit , with the establishment of modern enterprise system suited to the internal audit model , and improve enterprise effectiveness and efficiency of internal controls 如何完善现代企业治理机制下的内部控制制度,笔者认为：应加强内部控制理论的研究，建立健全内部控制的标准体系;重新安排我国董事会的权力格局，引进独立董事制度，完善公司法人治理结构；加强企业危机管理意识，建立企业风险控制系统；推行以人为本的人力资源管理策略；加强内部审计的独立性，建立与现代企业制度相适应的内部审计模式，提高企业内部控制的效果和效率。
	7.	As for scandals of accouting and auditing , auditors are blamed seriously . lt is unfair for auditors to be burdened with so much blamings . ln fact . the corporate governance influences the independence of auditing the managers have the right to choose auditors because of the owner ' s equity structure . so the auditors can not express their opinions independently . they are often influenced by shareholders . they are often influenced by internal control . so we can not depend on auditors " opinions “一股独大”的现象导致了严重的内部人控制，使得上市公司的审计委托人实际上并非实质意义上的财产所有者，而使得公司的经营管理层拥有决策权，因此，由经营管理层聘任外部审计人员来监督自身的经营行为，严重影响了审计的独立性。

Similar Words：

"审计抽样" English translation, "审计处" English translation, "审计档案" English translation, "审计的报表" English translation, "审计的测试检查" English translation, "审计的结束" English translation, "审计的提起诉讼的限期" English translation, "审计的统计估计法" English translation, "审计电算化" English translation, "审计调查" English translation