二是完善公司外部治理结构，增强注册会计师的独立性和行业监管。
Registered Accountants and the industry regulator to enhance the independence and strengthen the rule of l...
注册会计师的独立性、审计质量受到理论界、实务界和广大投资者广泛的关注。
Public accountants audit quality of the independence and by practice and theory, and the investors widespread concern.
本文以此为视角，强调允许做广告是提高注册会计师的独立性的有效途径之一。
But advertising is one of the effective ways to improve independence of Chinese CPA.
作者认为对于这方面的研究有助于规范我国证券市场，捍卫注册会计师的独立性，确保会计信息质量。
The author believes that this research can regulate Chinese capital market, strengthen auditor independence and improve the quality of accounting information.
为了提高注册会计师的独立性，确保审计报告的质量，维护信息使用者的利益，应进一步优化审计委托模式。
In order to enhance the independence of CPA, guarantee the quality of the audit report, and maintain the benefit of information users, the optimized audit entrustment...
为了提高注册会计师的独立性，确保审计报告的质量，维护信息使用者的利益，应进一步优化审计委托模式。
In order to enhance the independence of CPA, guarantee the quality of the audit report, and maintain the benefit of information users, the optimized audit entrustment patte...
为了提高注册会计师的独立性，确保审计报告的质量，维护信息使用者的利益，应进一步优化审计委托模式。
In order to enhance the independence of CPA, guarantee the quality of the audit report, and maintain the benefit of information users, the optimized audit entrustment pattern may be consider...
会计公司为招揽审计业务，采用低价进入式定价策略，期望通过签订较长期的审计约定来弥补前期的损失，美国会计协会认为这种审计定价策略会损害注册会计师的独立性。
Accounting firms adopt low- bailing pricing strategy in order to get more audit arrangements and to build long- term corporate relation to cover their lost in the early term.
独立性是注册会计师职业的灵魂，是注册会计师审计保持客观公正的基本前提。
Independence is the premise for registered accountants to remain justice as well as objective.
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.
乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
可见，审计的独立性是注册会计师执业的灵魂和基石。
Therefore, the independent that audit is a soul to register the accountant industry with the sill.
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.
独立性并不能自发实现，它要受市场治理结构和注册会计师理性认识的制约。
However, independence can't be self-realized, but is restricted by market governance structure and rational knowledge of CPA.
审计独立性是注册会计师执行鉴证业务的灵魂。
Independence is the soul of Certified Public Accountant (CPA) auditing.
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.
在简单审计委托关系下，注册会计师能保持较高的独立性，审计市场是有效率的；
Under the simple audit principal-agent relations, the certified public accountant can keep more independence, so the auditing market is effective.
独立性是注册会计师行业的灵魂。
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 respectively introduces the concepts of CPA independence, auditing organization independence, nongovernmental auditing profession independence.
审计合谋严重影响了注册会计师审计的独立性，造成了严重的经济社会后果。
Audit collusion seriously affected the independence of CPA audit, and resulted in severe economic and social consequences.
应从建立健全的公司治理结构、提高注册会计师审计的独立性等方面加以解决。
From the establishment of sound corporate governance structures, and improving the independence of registered accountants in the audit to be resolved.
将一些专业化较强的内部审计工作委托给注册会计师，将提高内部审计独立性和审计质量。
If the CPA engages in the professional operation of internal audit, the independence and quality of int...
注册会计师未遵守职业规范，审计缺乏独立性是中国目前注册会计师审计管理舞弊实际执业缺陷的主要原因。
Certified public accountants failure to comply with professional norms, audit lack independence is China at present registered accountants audit management fraud actual practice defect main reasons.
基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险 制度运作过程中的招投标管理问题。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
独立性是维护审计质量的一个重要保证，而注册会计师独立性的维护必须辅以良好的公司治理。
Independence is a vital assurance to maintain auditing quality. In order to maintain the CPA's independence, it is important to have a good corporate governance.
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.
会计师事务所的变更可能会导致注册会计师审计独立性降低。
The change of accounting firm may imply that CPAs have lost their auditing I...
会计师事务所的变更可能会导致注册会计师审计独立性降低。
The change of accounting firm may imply that CPAs have lost their auditing I...
应用推荐