Audit reporting standards are modified frequently, which embodies the protection of auditing profession.
而审计报告的修订,更多地体现了职业界对审计职业的保护。
Since early this century, the world's major event occurred frequently, auditing profession faced the social public pressure.
本世纪初以来,世界各国的重大舞弊案频繁发生,审计职业界面临着社会公众的巨大压力。
There have been many cases of auditing failure recently, which makes the auditing profession get into great crisis of confidence.
审计失败的案例接连不断地出现,使注册会计师行业出现了严重的信任危机。
The board, which regulates the auditing profession in the United States, was created by Congress when it passed the Sarbanes-Oxley Act in 2002.
在美国,这个委员会是管理审计职业的。当它在2002年通过Sarbanes-Oxley法案就由国会创立。
This paper respectively introduces the concepts of CPA independence, auditing organization independence, nongovernmental auditing profession independence.
本文拟分别探讨民间审计三个主体即注册会计师、审计组织和民间审计职业独立性的内涵。
This paper tries to propose new direction of internal audit of new colleges and universities from the internal auditing profession and internal communication and so on.
本文力争从内部审计专业和内部审计沟通等方面,提出了新建高校内部审计的拓展方向。
Since the audit profession's arising, the profession, regulators and academies had been exploring the problem of auditing independence without suspending a moment.
审计职业界、监管机构及学术界一直不断探索审计独立性问题,从审计职业产生迄今未停止过。
Audit profession should owe its current status and prestige, to a high degree, to the persistent auditing independence.
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。
But, it isn't coordinative between social hobby of the high auditing quantity to the CPA's profession and the individual cases of the inferior quantity.
但是,社会对注册会计师行业高审计质量的偏好与注册会计师行业暴露出的审计质量低劣的个案有些不协调。
Auditing collusion affects the operation of stock market directly and leads to question on the whole CPA profession.
审计合谋现象的存在直接影响到证券市场的有效运行,同时也使整个注册会计师行业遭到质疑。
One viewpoint believes that the optimal choice by the profession is to introduce risk-oriented auditing.
有一种观点认为,引入风险导向型审计,是职业界的最佳选择。
One viewpoint believes that the optimal choice by the profession is to introduce risk-oriented auditing.
有一种观点认为,引入风险导向型审计,是职业界的最佳选择。
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