审计收费不透明，容易发生购买审计意见等有损审计师独立性的行为。
Audit fee is not transparent, is easy to make purchase audit opinion and so on to impair auditor's independent behavior.
协助董事会评估外部审计师的独立性。
Assist board in assessing the independence of the external auditor.
你是否相信审计师可以经济依赖一位委讬人，但仍然保持独立性？
Do you believe that an auditor can be economically dependent upon a client but still retain independence?
你认为会计师事务所由同一位委讬人身上收到的非审计服务费超过审计费用的多少百分比可能会损害审计师的独立性？
What percentage of non-audit services fee over audit fees that received by the CPA firm from the same client will likely compromise the auditors' independence?
你是否认为强制转换审计事务所会增加审计师的独立性？
Do you perceive mandatory audit firm rotation will increase the auditor independence?
但同时对审计师本质身份的不完整和其对独立性和客观性的威胁程度感到遗憾。
But it lamented "incomplete identification of the nature and extent of the threats to independence and objectivity".
非审计提供服务研究损害审计师的独立性，微分动力驱动审计师的行为。
Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior.
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
然而，正如安然和其他案件显示的那样，审计师缺乏独立性对投资者和整个市场可能导致灾难性后果。
Yet, as the Enron and other cases show, the lack of auditor independence can lead to catastrophic consequences for investors and the markets.
这表明，一方面审计师变更影响到后任审计师的独立性，即公司能够通过更换审计师实现盈余管理的目标；
These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management.
协助董事会评估外部审计师的独立性。
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
规定审计师的独立性。
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
后任审计师的非标准审计意见与关联方利益转移负相关，独立性较弱。
The successor auditors' non-standard auditing opinion is negative correlated with resources diverted away from listed companies by related parties. The successor auditors' independence is lower.
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