强化选择机制，保证审计的独立性。
The strengthening of the mechanism of choice is the guarantee for audit independence.
这些都有可能降低审计质量，影响审计的独立性。
It is possible that the quality of audit should be knocked-down and the independence of auditors should be affected.
可见，审计的独立性是注册会计师执业的灵魂和基石。
Therefore, the independent that audit is a soul to register the accountant industry with the sill.
审计合谋严重影响了审计的独立性，具有严重的经济后果。
Auditing collusion influences the audit independence seriously, having serious economic consequences.
审计的独立性是审计本质特点的集中体现，也是审计的职业灵魂。
The independence of audit is the embodiment of the nature of audit, and it also is the soul of the profession.
如何保持审计的独立性已经成为审计行业加强自身建设的首要问题。
How to keep the independent of the audit has become the initial problem that audit profession enhance oneself developments.
审计合谋严重影响了注册会计师审计的独立性，造成了严重的经济社会后果。
Audit collusion seriously affected the independence of CPA audit, and resulted in severe economic and social consequences.
应从建立健全的公司治理结构、提高注册会计师审计的独立性等方面加以解决。
From the establishment of sound corporate governance structures, and improving the independence of registered accountants in the audit to be resolved.
这一方面将提高公司内部审计的地位，另一方面也将有效地加强公司内部审计的独立性。
This aspect will be the advancement of the Company's internal audit , on the other hand will also be effective in strengthening the independence of the internal audit .
本文通过对审计与会计之间区别和联系的论述，目的在于提高人们对审计的独立性的认识。
This article talks about the connections and differences between the auditing and the accounting cheek in order to promote people's understanding to the audit's independence.
非审计服务的提供是否导致盈余管理、是否影响审计的独立性，仍然是审计学术界和职业界关注的热点问题。
Whether the provision of non-audit services leads to earnings management and affect the independence of the audit or not, which is still a hot issue in audit academic and vocational sector.
提出加强道德、法制教育与宣传，加强与客户的沟通，加大检查力度，保持审计的独立性，从而规范会计师事务所及从业人员的审计行为。
The paper also proposes solutions to strengthen virtual, lawful and propaganda concepts, communicate more with clients, inspect more seriously , maintain the independence of auditing work and fu…
至关重要的是，日本公司和美国的不同而无需监管局或经营的独立性来选择审计员或磋商其费用。
Crucially, Japanese companies are not obliged, as are American ones, to have oversight boards, independent of management, to select auditors and negotiate their fees.
这是为了确保审计人员的独立性，他们只能从事审计业务。
This is to ensure that the auditor is independent and performs only the audit.
不过，审计员交叉出售其他服务的能力被Sarbanes-Oxley （注5)法案所限制，该法案正是旨在保持审计员们的独立性。
Yet the Sarbanes-Oxley act significantly restricted auditors’ ability to cross-sell other services in order to bolster their 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?
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.
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.
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.
保持独立性是实现客观公正的前提条件，是内部审计的本质要求。
Independency is the fundamental premise of objectivity and fairness, is the requirement of internal audit.
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?
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.
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.
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".
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.
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?
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.
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.
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.
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