审计的独立性的英文

• audit independence

• "审计"英文翻译    audit
• "的"英文翻译    4次方是 The fourth power of 2 i ...
• "独立性"英文翻译    independent character; indep ...
• "统计的独立性" 英文翻译 :    statistical independence
• "审计报告的独立性" 英文翻译 :    reporting independence
• "审计人员的独立性" 英文翻译 :    independence of auditors
• "审计员的独立性" 英文翻译 :    independence of auditor
• "公理的独立性" 英文翻译 :    independence of axioms
• "经营的独立性" 英文翻译 :    operating autonomy
• "事件的独立性" 英文翻译 :    independence of events
• "专利的独立性" 英文翻译 :    independence of patent
• "审计独立性" 英文翻译 :    auditing independence
• "协助董事会评估外部审计师的独立性" 英文翻译 :    assist board in assessing the independence of the external auditor
• "公理系统的独立性" 英文翻译 :    independence of axiomatics
• "理解机构的独立性" 英文翻译 :    understand organizational independence
• "模糊事件的独立性" 英文翻译 :    independence of fuzzy event
• "随机变量的独立性" 英文翻译 :    independence of random variables
• "统计上的独立性" 英文翻译 :    statistical independence
• "仲裁协议的独立性" 英文翻译 :    separability of arbitration agreement
• "协助董事会对外部审计师的独立性进行评价" 英文翻译 :    assist board in assessing the independence of the external auditor
• "可信的独立审计" 英文翻译 :    credible independent audit
• "确定性与值态的独立性" 英文翻译 :    certainty and valuewise independence
• "数据逻辑上的独立性" 英文翻译 :    logical data independence
• "模糊事件的独立性 模糊事件独立性" 英文翻译 :    independenceoffuzzyevent
• "特别设计的独立校舍" 英文翻译 :    free-standing purpose-designed school building

• 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
  在实现上述目标的过程中，审计的独立性是举足轻重的，因其不仅影响到现实或直观的审计质量，而且也会影响到审计的市场需求及价值定位。
• The frc should promote wider understanding of the possible effects on audit choice of changes to audit firm ownership rules , subject to there being sufficient safeguards to protect auditor independence and audit quality
  因为审计事务所隶属关系的改变有可能会对审计选择产生影响，所以英国财务报告理事会应加深对此类现象的理解，充分保障审计的独立性和审计质量。
• ( 2 ) perfect the governing system and change the relationship of audit engagement . ( 3 ) construct the credit system of society . ( 4 ) the standard on professional ethics of cpa should be paid more attention
  第三取决于相关制度的设计，如事务所的聘用，解聘机制不完善，由于怕“炒鱿鱼” ，存在着利益冲突，因事务所和注册会计师是属于服务行业，怕失去客户，必然会有损审计的独立性。
• The seperation of owner ' s rights and management ' s rights leads to the economy responsibility . the owners of property need to direct how is going with the economy responsibility by managements . at the same time , managements need to release it , as a result . auditing comes into being . but both the owners and managements are just pursuing maximum effect of themselves . agent cost comes from it . how to deal with the agent cost becomes the most important topic of corporate governance . in fact . auditing is one of methods releasing agent cost . one handjt should be the key point in corporate governances the hand corporate governance will influnce the auditing effect
  由此可见，审计实质是代理成本中的监督成本，是降低代理成本的重要途径。因此，审计(包括内部审计和外部审计)执行的效果，是公司治理理论和实务中需要研究的重点问题，而公司治理的完善程度也会反过来影响审计的独立性和审计的效果。伴随着受托财务责任发展为受托管理责任，与财务审计相对应的管理审计产生了。
• Although the question that the long time auditing can improve the auditor independence is still fiercely argued , sarbanes - oxley of act 2002 was issued by congress to improve the auditor independence and get more trust from the public , in which implementing audit partner rotation has been put forward , meanwhile , gao is authorized to have a study on mandatory rotation of registered public accounting firms
  尽管关于长审计任期是否有利于提高审计独立性的讨论引起了广泛的关注,美国国会为了提高审计的独立性和社会公众对审计执业的信任,于2002年颁布了《萨班斯-奥克斯利法案》 ,提出实行审计合伙人轮换制度,并授权美国审计总署( gao )对会计师事务所强制轮换制度进行研究。
• How to improve the modern enterprise management system of internal control systems , the authors believe : should strengthen internal control theory research , and establish a sound system of internal control standards ; my powers of the board of trustees of rescheduling pattern , the introduction of independent directors system , improve corporate governance structure ; strengthen enterprise crisis management awareness , the establishment of corporate risk control systems ; implementing people - oriented human resources management strategy ; strengthening the independence of the internal audit , with the establishment of modern enterprise system suited to the internal audit model , and improve enterprise effectiveness and efficiency of internal controls
  如何完善现代企业治理机制下的内部控制制度,笔者认为：应加强内部控制理论的研究，建立健全内部控制的标准体系;重新安排我国董事会的权力格局，引进独立董事制度，完善公司法人治理结构；加强企业危机管理意识，建立企业风险控制系统；推行以人为本的人力资源管理策略；加强内部审计的独立性，建立与现代企业制度相适应的内部审计模式，提高企业内部控制的效果和效率。
• As for scandals of accouting and auditing , auditors are blamed seriously . lt is unfair for auditors to be burdened with so much blamings . ln fact . the corporate governance influences the independence of auditing the managers have the right to choose auditors because of the owner ' s equity structure . so the auditors can not express their opinions independently . they are often influenced by shareholders . they are often influenced by internal control . so we can not depend on auditors " opinions
  “一股独大”的现象导致了严重的内部人控制，使得上市公司的审计委托人实际上并非实质意义上的财产所有者，而使得公司的经营管理层拥有决策权，因此，由经营管理层聘任外部审计人员来监督自身的经营行为，严重影响了审计的独立性。