审计独立性是审计的灵魂,既是审计人员的行为约束,也是审计人员的核心价值。
The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
非审计提供服务研究损害审计师的独立性,微分动力驱动审计师的行为。
Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior.
审计收费不透明,容易发生购买审计意见等有损审计师独立性的行为。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
提出加强道德、法制教育与宣传,加强与客户的沟通,加大检查力度,保持审计的独立性,从而规范会计师事务所及从业人员的审计行为。
The paper also proposes solutions to strengthen virtual, lawful and propaganda concepts, communicate more with clients, inspect more seriously , maintain the independence of auditing work and fu…
遵循上述思路,本文将审计重要性水平纳入上述研究框架中来考察配股政策诱发的盈余管理行为与审计独立性问题。
Following this idea, this paper has encompassed the auditing materiality into the research framework to study the relationship between the auditing independence and earning management.
遵循上述思路,本文将审计重要性水平纳入上述研究框架中来考察配股政策诱发的盈余管理行为与审计独立性问题。
Following this idea, this paper has encompassed the auditing materiality into the research framework to study the relationship between the auditing independence and earning management.
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