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。

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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。

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Auditing collusion influences the audit independence seriously, having serious economic consequences.

审计合谋严重影响了审计的独立性，具有严重的经济后果。

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SEC's attempts to restrict their sales of services such as consulting alongside auditing, which Mr Levitt saw as a possible threat to the independence of audits.

ECONOMIST: Face value