auditing independence造句
例句與造句
- Relationship between cpa ' s service and audit independence
審計獨立性的探討 - 2 . literature review & analysis on the audit independence & independence risk
2 、審計獨立性與獨立性風險文獻的分析與回顧。 - So the research about audit independence and 3 independence risk is urgent & inevitable
由此可見,審計獨立性及獨立性風險的研究即成為當務(wù)之急。 - And that non - audit services undermine audit independence is not yet supported by empirical evidence and theoretical analysis
非審計服務(wù)損害審計獨立性缺乏經(jīng)驗證據(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獨立性的前提下,切實有效的提高審計質(zhì)量,才能保障審計報告的可信度。 - It's difficult to find auditing independence in a sentence. 用auditing 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
筆者首先從審計獨立性和審計質(zhì)量兩大方面入手,結(jié)合大量的事實材料,剖析了我國目前審計行業(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
在實現(xiàn)上述目標的過程中,審計的獨立性是舉足輕重的,因其不僅影響到現(xiàn)實或直觀的審計質(zhì)量,而且也會影響到審計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
前者取決于審計師的執(zhí)業(yè)能力、審計程序、審計取樣以及審計投入等因素;后者是由審計師的獨立性決定的,審計質(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,喪失獨立性是安達信審計失敗的罪魁禍首,其具體表現(xiàn)為:經(jīng)濟上的依賴、審計與非審計業(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)戎赜讵毩⑿燥L險水平初步評估的相關(guān)因素進行了探討和分析,其要點如下: 1審計人員獨立性威脅的鑒別和分類; 2審計人員獨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
摘要獨立性是注冊會計師的靈魂,而注冊會計師在執(zhí)行審計業(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)范對于審計獨立性至關(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)實問題的基礎(chǔ)之上,針對審計獨立性的必然衍生物?獨立性風險問題進行論述,以期為會計師事務(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,一方面是因為部分會計信息過于專業(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失敗案例的原因分析,從審計獨立性的缺失,審計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失敗案件的原因,并通過對美國審計改革的分析,從中得出一些對我國審計事業(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)財政部批準,中國注冊會計師協(xié)會印發(fā)了《中國注冊會計師職業(yè)道德基本準則》 ,嗣后又于晚些時候?qū)υ撐墨I進行了重新表述和修正,以期適應(yīng)不斷發(fā)展的情況需要(在該文獻中,對審計獨立性的限制和規(guī)范亦有所涉及) 。
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