独立审计师是指具备注册公共会计师资格的外部审计师，可为企业编制审计师报告。
协助董事会评估外部审计师的独立性。
Assist board in assessing the independence of the external auditor.
但同时对审计师本质身份的不完整和其对独立性和客观性的威胁程度感到遗憾。
But it lamented "incomplete identification of the nature and extent of the threats to independence and objectivity".
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？
Do you believe that an auditor can be economically dependent upon a client but still retain independence?
应用推荐