缩小审计期望差的根本措施在于制度的完善和审计声誉市场的建立。
The basic measures to shorten audit expectation distance depend on the perfection of system and the foundation of audit reputation market.
审计职业一直致力于保持较高的道德标准以维持声誉。
The audit profession has been devoted to maintain highly ethical standards to enjoy reputation.
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.
去年,我们的潜在客户,雇用了一名知名的审计公司的声誉来自德国运行一个完整的层面分析,对我们公司,包括制度,体制和工作人员。
Last year, one of our potential customers hired an well-known reputation audit company from Germany to run a full-dimension analysis on our company, including system, setup and staff.
所以,保持作为一个职业的可信声誉是审计师在受托关系中至关重要的职责。
So it is the auditor's important duty to maintain the professional reputation when he performs his commissioned obligations.
究其原因,主要是声誉机制、信息披露制度和我国审计市场竞争激烈等因素所致。
The reasons are because of reputation, exposure of information and drastic competition of auditing market.
然而注册会计师事务所的声誉来自于他们对审计工作的一丝不苟和审计报告的可靠性。
However, CPA firms stake their reputations on the thoroughness of their audits and the dependability of their audit reports.
安然会计作假遭到揭露,最终导致负责该公司审计的安达信(Andersen)倒闭。当时,安达信声誉所受到的打击促使客户纷纷逃离这家“五大”审计事务所。
Revelations of accounting fraud at Enron eventually led to the collapse of its auditor, Andersen, as the blow to its reputation drove clients to flee the Big Five firm.
安然会计作假遭到揭露,最终导致负责该公司审计的安达信(Andersen)倒闭。当时,安达信声誉所受到的打击促使客户纷纷逃离这家“五大”审计事务所。
Revelations of accounting fraud at Enron eventually led to the collapse of its auditor, Andersen, as the blow to its reputation drove clients to flee the Big Five firm.
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