不同审计委托模式对独立性的影响各异。
Different audit entrustment patterns have different influence on the independence.
现行审计质量问题是审计委托权配置失范的外部性表现。
The current auditing quality problems are the externality of incorrect allocation of auditing authorization.
通过重构上市公司审计委托关系，增强注册会计师审计独立性。
Such a committee may regulate the financial forms for reporting statistics of the corporations on the market, and strengthen …
审计技术和审计委托制度都是审计意见购买行为的重要影响因素。
The pattern of the exertion of the right to audit commission has important influence on AOS.
传输器基于用户名密码组合认证一个输入请求，然后再将认证和审计委托给安全服务。
Transports authenticate an incoming request based on a user-name password combination and then delegate authorization and auditing to a security service.
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.
因此，本文在系统论述社会审计委托模式问题后，提出由监事会担任社会审计委托人的建议。
The paper discusses the problem of the auditing consigner systematically and proposes the board of supervisors serve as the auditing consigner.
审计委托模式就是由谁来委托注册会计师对公司财务报告进行审计，其核心是审计委托权的归属。
Audit entrustment pattern is that someone entrusts Certified Public Accountant (CPA) to carry on the audit to the corporate finance statement. The core is the ownership of audit entrustment right.
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...
设立一个能代表众多审计报告使用者来进行审计委托并从中支付审计费用的上市公司审计基金是一个新的构想。
It is a new idea to create a fund of audit for listed companies that represents the numerous users of audit reports to entrust an auditor and pay for expenses.
结合工作实际采用审计委托书和组建审计联合主体等方法，可以有效解决上述问题，使干部经济责任审计工作顺利开展。
The paper proposes some useful solutions to solving the problems, such as using auditing mandate and setting up an auditing unit, to ensure smooth op.
应健全和完善审计准则，坚持完善的审计公费披露制度，设计较为完善的审计委托模式，从而为提高审计质量提供保证。
We should perfect auditing norms, stick to the revealing system at public expenses, and design comparatively perfect auditing trust mode to guarantee the promotion of auditing quality.
在审计契约制度中，为了维护特定的产权，针对审计委托人、审计人可以采用不同的方案，并对契约的期限予以适当选定。
In the audit contracts system, different designs can be applied to clients and auditors for the purpose of maintaining certain property rights and then the term of contracts can be set properly.
有关研究表明，审计人员的独立性受损是导致审计失败的一个重要根源，而审计独立性受损的主要影响因素是现行审计委托关系中存在的“管理层控制”问题。
The research indicated that the lack in auditor Independence result in the audit failure. And the lack in auditor Independence is mainly caused by the"management control"in audit relationship.
有关研究表明，审计人员的独立性受损是导致审计失败的一个重要根源，而审计独立性受损的主要影响因素是现行审计委托关系中存在的“管理层控制”问题。
The research indicated that the lack in auditor Independence result in the audit failure. And the lack in auditor Independence is mainly caused by the"management control"in audit relationship.
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