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。
The loss of independence will lead to swelling the risk of audit and the failure of audit finally.
注册会计师审计独立性的保持是风险与收益权衡后的结果。
Independent Audit of Certified Public Accountants to maintain the balance between risk and return is the result.
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。
The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance.
应用推荐