Auditor independence of the audit has people focus on the topic. In particular, in recent years the failure of the various audit and audit fraud case erupted, attracting more prominent on the independence of auditors.
审计独立性一直是人们重点关注的问题,尤其是近年来各种审计失败与审计舞弊案件的爆发,使得独立性问题更加突出。
参考来源 - 注册会计师审计独立性及影响因素研究·2,447,543篇论文数据,部分数据来源于NoteExpress
加重了对审计舞弊的处罚。
即使没有了堀江贵文在广告传媒上的天分,焦点也将依然汇聚在日本的审计舞弊案与证券监管法上。
Even without Mr Horie's talent for publicity, the spotlight would remain on auditing irregularities and the policing of securities laws in Japan.
我认为会计师事务所已经改进了它们的审计程序,这也是这些舞弊现在突然被发现的原因之一。
I think the firms have improved audit procedures and that is one of the reasons all these frauds are suddenly coming to light.
应用推荐