audit independence造句
例句與造句
- Relationship between cpa ' s service and audit independence
審計(jì)獨(dú)立性的探討 - 2 . literature review & analysis on the audit independence & independence risk
2 、審計(jì)獨(dú)立性與獨(dú)立性風(fēng)險(xiǎn)文獻(xiàn)的分析與回顧。 - So the research about audit independence and 3 independence risk is urgent & inevitable
由此可見，審計(jì)獨(dú)立性及獨(dú)立性風(fēng)險(xiǎn)的研究即成為當(dāng)務(wù)之急。 - And that non - audit services undermine audit independence is not yet supported by empirical evidence and theoretical analysis
非審計(jì)服務(wù)損害審計(jì)獨(dú)立性缺乏經(jīng)驗(yàn)證據(jù)和理論支持。 - Then presents the conclusion that we can guarantee the creditability of audit report as long as we can assure the audit independence and improve audit quality efficiently and effectively
從而提出只有在保證審計(jì)獨(dú)立性的前提下，切實(shí)有效的提高審計(jì)質(zhì)量，才能保障審計(jì)報(bào)告的可信度。 - It's difficult to find audit independence in a sentence. 用audit independence造句挺難的
- First , the writer begins analysis from the perspective of audit independence and audit quality , combined with plenty of facts and materials , the writer anatomizes the potential problems existing in audit industry
筆者首先從審計(jì)獨(dú)立性和審計(jì)質(zhì)量兩大方面入手，結(jié)合大量的事實(shí)材料，剖析了我國目前審計(jì)行業(yè)中存在的問題。 - During the process achieve above purposes , audit independence is significant , not only it affects actual of perceived audit quality , but also influences auditing market demand & value location
在實(shí)現(xiàn)上述目標(biāo)的過程中，審計(jì)的獨(dú)立性是舉足輕重的，因其不僅影響到現(xiàn)實(shí)或直觀的審計(jì)質(zhì)量，而且也會影響到審計(jì)的市場需求及價值定位。 - The former rests auditor capability , audit procedure , audit sampling and audit devotion ; the latter rests with audit independence . audit quality results from joint operation of these factors
前者取決于審計(jì)師的執(zhí)業(yè)能力、審計(jì)程序、審計(jì)取樣以及審計(jì)投入等因素；后者是由審計(jì)師的獨(dú)立性決定的，審計(jì)質(zhì)量是這些因素共同作用的結(jié)果。 - To my opinion , the absence of audit independence is the fundamental factor creating audit failure and we can conclude the following factors playing important role such as financial dependence , non - audit services , and relationship between people
依筆者個人之見，喪失獨(dú)立性是安達(dá)信審計(jì)失敗的罪魁禍?zhǔn)?，其具體表現(xiàn)為：經(jīng)濟(jì)上的依賴、審計(jì)與非審計(jì)業(yè)務(wù)并行以及人事上的結(jié)合等。 - Besides , the author analyses many a factors , which will affect independence risk standard such as threats to audit independence , safeguards to auditor independence , significance of threats and safeguards etc . 3
除此之外，本節(jié)另一方面?zhèn)戎赜讵?dú)立性風(fēng)險(xiǎn)水平初步評估的相關(guān)因素進(jìn)行了探討和分析，其要點(diǎn)如下： 1審計(jì)人員獨(dú)立性威脅的鑒別和分類； 2審計(jì)人員獨(dú)立性威脅的防御措施； 3 - The independence is chartered accountant ' s soul , but chartered accountant examines the good service when the execution whether forms a perfect supervising and managing system and the consummation system standard is very important regarding the audit independence
摘要獨(dú)立性是注冊會計(jì)師的靈魂，而注冊會計(jì)師在執(zhí)行審計(jì)業(yè)務(wù)時能否形成一個健全的監(jiān)管體系和完善的制度規(guī)范對于審計(jì)獨(dú)立性至關(guān)重要。 - On the basis of practical problems , this paper puts great emphasis to discuss the independence risk - the derivative of audit independence , whose purpose is to offer theory foundation for accounting firms , cpas , regulations and researchers
本文也就是站在現(xiàn)實(shí)問題的基礎(chǔ)之上，針對審計(jì)獨(dú)立性的必然衍生物?獨(dú)立性風(fēng)險(xiǎn)問題進(jìn)行論述，以期為會計(jì)師事務(wù)所、執(zhí)業(yè)人員、監(jiān)管者以及研究人員提供理論依據(jù)。 - Unreliability results from the invalid corporate governance , from the cpa lacking audit independence and from the low cost of counterfeiting accounting information . shortness of understandability derives form the over - professionalization in id and from the investors " poor ability to use it
而信息缺乏可理解性，一方面是因?yàn)椴糠謺?jì)信息過于專業(yè)化，另一方面是由于投資者，尤其是個人投資者獲得信息和理解信息的能力很差。 - Second , through analyzing the reasons leading to the current audit failure happened in usa , the writer analyzes the reasons for audit failure cases from the following aspects : lacking in audit independence , the own problems of auditors and the dysfunctional peer review . through analyzing the audit reform initiated by usa , the writer provides some beneficial advises about how to develop china ' s audit business
其次，筆者通過對美國近年來審計(jì)失敗案例的原因分析，從審計(jì)獨(dú)立性的缺失，審計(jì)人員自身的問題所在和同業(yè)互查的形同虛設(shè)等方面分析了美國審計(jì)失敗案件的原因，并通過對美國審計(jì)改革的分析，從中得出一些對我國審計(jì)事業(yè)發(fā)展的有益借鑒 - At dec 26th 1996 , with the permission of chinese financial department , chinese cpa association issued cpa ' s basic code of professional ethics and the literature was revised late to apply to the developing situation . from the simple discussion above , we all know that the problems about audit independence are becoming focus of the public
在我國， 1996年12月26日，經(jīng)財(cái)政部批準(zhǔn)，中國注冊會計(jì)師協(xié)會印發(fā)了《中國注冊會計(jì)師職業(yè)道德基本準(zhǔn)則》 ，嗣后又于晚些時候?qū)υ撐墨I(xiàn)進(jìn)行了重新表述和修正，以期適應(yīng)不斷發(fā)展的情況需要(在該文獻(xiàn)中，對審計(jì)獨(dú)立性的限制和規(guī)范亦有所涉及) 。
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