配置管理包括四个独立的任务：识别、控制、状态会计和审计。
Configuration management consists of four separate tasks: identification, control, status accounting, and auditing.
至关重要的是，日本公司和美国的不同而无需监管局或经营的独立性来选择审计员或磋商其费用。
Crucially, Japanese companies are not obliged, as are American ones, to have oversight boards, independent of management, to select auditors and negotiate their fees.
确定内部审计机构是否正确设置以获得其独立性。
Determine if the internal audit activity is properly aligned to achieve organizational independence.
不过，审计员交叉出售其他服务的能力被Sarbanes-Oxley （注5)法案所限制，该法案正是旨在保持审计员们的独立性。
Yet the Sarbanes-Oxley act significantly restricted auditors’ ability to cross-sell other services in order to bolster their independence.
协助董事会评估外部审计师的独立性。
Assist board in assessing the independence of the external auditor.
但同时对审计师本质身份的不完整和其对独立性和客观性的威胁程度感到遗憾。
But it lamented "incomplete identification of the nature and extent of the threats to independence and objectivity".
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.
这是为了确保审计人员的独立性，他们只能从事审计业务。
This is to ensure that the auditor is independent and performs only the audit.
审计独立性的缺失，会直接导致审计的风险加大，最终导致审计失败。
The loss of independence will lead to swelling the risk of audit and the failure of audit finally.
你是否相信审计师可以经济依赖一位委讬人，但仍然保持独立性？
Do you believe that an auditor can be economically dependent upon a client but still retain independence?
保持独立性是实现客观公正的前提条件，是内部审计的本质要求。
Independency is the fundamental premise of objectivity and fairness, is the requirement of internal audit.
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.
确定内部审计部门是否正确设置以获得其独立性。
Determine % if the internal audit activity is properly aligned to achieve organizational independence.
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
你是否认为强制转换审计事务所会增加审计师的独立性？
Do you perceive mandatory audit firm rotation will increase the auditor independence?
在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。
Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment.
审计职业界能赢得今天的社会地位和声誉，在很大程度上源于审计独立性以及对这一问题的持续关注。
Audit profession should owe its current status and prestige, to a high degree, to the persistent auditing independence.
本文从审计独立性的先天性缺陷和后天不足两个方面进行了分析，并进而提出建议供研究讨论。
This passage is the analysis of inborn defect and postnatal deficiency, and provides some improvements, hopes to supply a kind of new thinking for people to discuss.
审计独立性是注册会计师执业的灵魂。
The auditor 's independence is regarded as the disciple of a master soul.
管理咨询服务对审计独立性的影响一直是国内外相关领域研究的重要课题，然而结论并不明确。
The impact of management advisory services (MAS) over independent auditing has always been a focus of discussion at home and abroad with yet a clear-cut conclusion.
审计职业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职业产生至今从未停止过。
Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
另一种观点认为，非审计服务加强了注册会计师和被审计单位的经济联系，损害了审计独立性。
Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor, which will damage auditor independence.
在当今社会，审计独立性受到各方面因素的制约和干扰。
In the current society, the independence of audit is restricted by the various factors.
不同审计委托模式对独立性的影响各异。
Different audit entrustment patterns have different influence on the independence.
审计的独立性是审计本质特点的集中体现，也是审计的职业灵魂。
The independence of audit is the embodiment of the nature of audit, and it also is the soul of the profession.
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.
注册会计师审计独立性的保持是风险与收益权衡后的结果。
Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result.
注册会计师审计独立性的保持是风险与收益权衡后的结果。
Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result.
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