Provisions for Auditor Independence.
规定审计师的独立性。
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？
This paper discusses the in fluence factors and countermeasures of the auditor independence.
本文对影响审计独立性因素及其对策进行了论述。
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
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?。
The European Union, in a new "green paper" issued on October 13th, also fretted about auditor independence.
欧盟于10月13日签署的一份新的“绿皮书”也对审计师的对立性有所顾虑。
Public rational choices on formally auditor independence root in the native culture tradition and institutions.
审计独立性是社会公众的理性选择结果；
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。
Yet, as the Enron and other cases show, the lack of auditor independence can lead to catastrophic consequences for investors and the markets.
然而，正如安然和其他案件显示的那样，审计师缺乏独立性对投资者和整个市场可能导致灾难性后果。
Another standpoint view non-audit services will strengthen the economic links between customer and incumbent auditor, which will damage auditor independence.
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。
The author believes that this research can regulate Chinese capital market, strengthen auditor independence and improve the quality of accounting information.
作者认为对于这方面的研究有助于规范我国证券市场，捍卫注册会计师的独立性，确保会计信息质量。
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 this period, audit firms have also behaved in a manner consistent with awareness of potential threats to auditor independence, and hence to reputation, from provision of NAS.
在此时代，审计事务所也表示的体例有潜在要挟的熟悉，审计师的自力性相分歧，因此诺言，从NAS的规则。
The research indicated that the lack in auditor Independence result in the audit failure. And the lack in auditor Independence is mainly caused by the"management control"in audit relationship.
有关研究表明，审计人员的独立性受损是导致审计失败的一个重要根源，而审计独立性受损的主要影响因素是现行审计委托关系中存在的“管理层控制”问题。
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。
Assist board in assessing the independence of the external auditor.
协助董事会评估外部审计师的独立性。
Do you believe that an auditor can be economically dependent upon a client but still retain independence?
你是否相信审计师可以经济依赖一位委讬人，但仍然保持独立性？
In making this assessment the external auditor must assess the expert's independence and objectivity and competence.
在此过程中，外部审计人员必须评价专家的独立性，客观性和胜任能力。
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。
These findings are consistent with the hypotheses that switching auditor affects independence of successor auditors and thus companies can realize their earnings management.
这表明，一方面审计师变更影响到后任审计师的独立性，即公司能够通过更换审计师实现盈余管理的目标；
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
The management authorities purchase the advantageous audit opinion or threaten auditor's independence through changing the auditor, which will harm audit quality maintenance.
上市公司管理当局通过变更审计师购买有利的审计意见，或是通过提出变更审计师威胁审计师的独立性，都将有损审计质量的保持。
应用推荐