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.
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.
审计独立性是社会公众的理性选择结果；
Public rational choices on formally auditor independence root in the native culture tradition and institutions.
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.
本文对影响审计独立性因素及其对策进行了论述。
This paper discusses the in fluence factors and countermeasures of the auditor independence.
审计独立性对会计信息质量的影响间接却又十分重要。
Auditing independence has an indirect and important effect on accounting information quality.
在当今社会，审计独立性受到各方面因素的制约和干扰。
In the current society, the independence of audit is restricted by the various factors.
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.
本文运用经济学的分析方法，对民间审计独立性进行了分析。
The paper analyses the folk independence by the means of economics analytical method .
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...
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 …
审计独立性的缺失，会直接导致审计的风险加大，最终导致审计失败。
The loss of independence will lead to swelling the risk of audit and the failure of audit finally.
本文在对审计独立性影响因素进行分析的基础上，提出保持审计独立性的对策。
Upon analysis of the influencing factors to independence and the influence caused by lack of independence, the paper clarifies the views on how to keep audit independence.
审计独立性是审计的灵魂，既是审计人员的行为约束，也是审计人员的核心价值。
The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
本文就其影响审计独立性的因素进行探讨，并提出维护审计独立性应采取的对策。
This text tries to carry on a probe into the factor which influence it strongly, and put forward some countermeasures to maintain the independence of audit.
近年来，非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。
In recent years, lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry.
在这种情况下，对非审计服务与审计独立性的关系进行探讨将是十分必要而且有益的。
Under this situation, it will be very essential and beneficial to study the relationship of non-audit services and auditor independence in our county's specific environment.
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...
管理咨询服务对审计独立性的影响一直是国内外相关领域研究的重要课题，然而结论并不明确。
The impact of management advisory services (MAS) over independent auditing has always been a focus of discussion at home and abroad with yet a clear-cut conclusion.
本文从审计独立性的先天性缺陷和后天不足两个方面进行了分析，并进而提出建议供研究讨论。
This passage is the analysis of inborn defect and postnatal deficiency, and provides some improvements, hopes to supply a kind of new thinking for people to discuss.
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.
目前我国社会审计质量低下，审计独立性缺失，引发了对审计业务与非审计业务是否分拆的争论。
The poor quality of social audit in China and the lack of auditing independence have led to an argument on whether the audit business and the non-audit business should be separated.
本文结合我国实际，分析了审计失败中独立性缺失的原因，并提出了若干改善审计独立性的途径。
This article links to our country reality, has analyzed the primary cause of independent flaw in the audit defeat, and proposed certain improvement ways of audit independence.
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.
中国注册会计师道德准则有制定总则来评估提供非保证服务是否会产生自我评价的威胁从而影响我们的审计独立性。
The CICPA ethical guidelines have provided general principles to assess whether the provision of nonassurance services might create selfreview threat against our audit independence.
会计师事务所作为审计服务的提供者和审计价格的制定者，具有隐性的社会监督责任，那么其审计独立性和审计定价尤为重要。
As a provider of audit services and audit price makers, accounting firm with hidden social supervise responsibilities, its independence and audit pricing is particularly important.
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.
本文囊括了有关非审计服务与审计独立性的主要研究文献和成果，为了解国外相关研究提供了全面的资料，希望对今后在我国进行此类研究有所帮助。
This thesis which includes main papers in this area, can offer an comprehensive vision for understanding foreign relevant research, and hope to be helpful for the research in our country.
本文囊括了有关非审计服务与审计独立性的主要研究文献和成果，为了解国外相关研究提供了全面的资料，希望对今后在我国进行此类研究有所帮助。
This thesis which includes main papers in this area, can offer an comprehensive vision for understanding foreign relevant research, and hope to be helpful for the research in our country.
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