乔斯华·罗恩提出财务报表保险制度，目的在于增强注册会计师独立性，抑制上市公司的舞弊行为。
Joshua Ronen proposed the idea of Financial Statement Insurance to enhance the CPAs' independence and prevent the list companies from cheating.
这样一种制度安排实质上是信托财产独立性的必然要求。
Substantively, such a system planning is on request of the independence of trust property.
合理安排合议制度运行机制的核心是对合议庭成员平等、独立性的保护；
The core to arrange the collegial system operating mechanism in reason is the protection for members of equality, independence.
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