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.
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 pattern may be consider...
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...
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.
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.
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