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。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
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。
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.
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。
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.
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。
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.
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。
The CICPA ethical guidelines have provided general principles to assess whether the provision of nonassurance services might create selfreview threat against our audit 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。
Ever since the arising of audit profession, there is a consistent effort to explore the problems of audit independence among CPA profession, regulators of CPA profession and the academies.
审计职业界、注册会计师行业监管机构及学术界有关审计独立性问题的探讨，从审计职业产生至今从未停止过。
Determine if the internal audit activity is properly aligned to achieve organizational independence.
确定内部审计机构是否正确设置以获得其独立性。
The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
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 loss of independence will lead to swelling the risk of audit and the failure of audit finally.
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。
Do you perceive mandatory audit firm rotation will increase the auditor 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？
Research on non audit service provision impairs auditor independence, differential incentives drive auditor behavior.
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。
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。
Determine % if the internal audit activity is properly aligned to achieve organizational independence.
确定内部审计部门是否正确设置以获得其独立性。
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？
The independence of audit is the embodiment of the nature of audit, and it also is the soul of the profession.
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。
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.
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。
In the current society, the independence of audit is restricted by the various factors.
在当今社会，审计独立性受到各方面因素的制约和干扰。
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。
The Quality Department should specify scope, frequency, and methods of audit and maintain independence of auditors.
质量部应规定审核范围、频次、方法，并保持审核人员的独立性。
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。
It is possible that the quality of audit should be knocked-down and the independence of auditors should be affected.
这些都有可能降低审计质量，影响审计的独立性。
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 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 .
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。
Independence is the soul of internal audit, it is also the guarantee of internal audit quality.
独立性是内部审计的灵魂，是审计工作质量的保证。
Audit collusion seriously affected the independence of CPA audit, and resulted in severe economic and social consequences.
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。
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.
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.
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。
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