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?
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?。
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。
Provisions for Auditor Independence.
规定审计师的独立性。
Provisions for Auditor Independence.
规定审计师的独立性。
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