Auditing independence has an indirect and important effect on accounting information quality.
审计独立性对会计信息质量的影响间接却又十分重要。
Audit profession should owe its current status and prestige, to a high degree, to the persistent auditing 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。
Since the audit profession's arising, the profession, regulators and academies had been exploring the problem of auditing independence without suspending a moment.
审计职业界、监管机构及学术界一直不断探索审计独立性问题，从审计职业产生迄今未停止过。
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.
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。
Following this idea, this paper has encompassed the auditing materiality into the research framework to study the relationship between the auditing independence and earning management.
遵循上述思路，本文将审计重要性水平纳入上述研究框架中来考察配股政策诱发的盈余管理行为与审计独立性问题。
Independence is the soul of Certified Public Accountant (CPA) auditing.
审计独立性是注册会计师执行鉴证业务的灵魂。
Auditing collusion influences the audit independence seriously, having serious economic consequences.
审计合谋严重影响了审计的独立性，具有严重的经济后果。
Fourthly, if the payable audit fees aren't paid, and they aren't paid until the next auditing time, then the clients become to be the debtor of the firms to some extent, so it can harm independence.
四是如客户有应付未付的审计收费，并且在下一次审计时仍未支付，客户某种程度上说成为事务所的债务人，则对独立性有损害；
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.
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。
However, the inconsistencies in the interpretation of the independence concept and the subsequent auditing practice resulted herein cause independent supervisory work to be trapped in a vicious cycle.
由于独立性概念的不一致及其所导致的运作与执行的不一致，使得对独立性的监管陷入一种不可自拔的恶性循环之中。
This paper respectively introduces the concepts of CPA independence, auditing organization independence, nongovernmental auditing profession independence.
本文拟分别探讨民间审计三个主体即注册会计师、审计组织和民间审计职业独立性的内涵。
The internal auditing department's lack of independence will result in the lessening of its authority.
内部审计部门的独立性不强，影响其工作的权威性；
Independence is a vital assurance to maintain auditing quality. In order to maintain the CPA's independence, it is important to have a good corporate governance.
独立性是维护审计质量的一个重要保证，而注册会计师独立性的维护必须辅以良好的公司治理。
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 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…
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。
Under the simple audit principal-agent relations, the certified public accountant can keep more independence, so the auditing market is effective.
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；
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
为了给审计实践寻求有效的理论支持，审计界提出了现代风险导向审计理论。
In order to find effect theory basis for the independence audit practice, the Modern Risk-Oriented Auditing was advanced.
为了给审计实践寻求有效的理论支持，审计界提出了现代风险导向审计理论。
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