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。
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。
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。
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 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。
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；
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。
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；
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；
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