1) Independent audit
独立审计
1.
Talk about Improve Quality of Independent Audit of Registered Accountant;
论提高注册会计师独立审计质量
2.
The evaluation of significant error risk for independent audits in the informationization environment;
信息化环境下独立审计重大错误风险的评估
3.
The Research on Independent Audits Entry Regulation and Its System Improvement;
独立审计准入管制及其制度改进研究
2) independent auditing
独立审计
1.
The thesis concentrates of discussing the solution to the defects in current regulations on CPA law liability;and probes into how to evade the law liability of independent auditing.
本文通过论述我国CPA法律责任的涵义和规避独立审计法律责任的策略,阐述了CPA法律责任的现状,存在问题以及相关解决思路。
2.
In the process of independent auditing a certified public accountant should bear an independent liability based on the trust benefit.
注册会计师在独立审计过程中对第三人承担一种以信赖利益为基础的独立责任,其归责原则采用过错推定原则。
3.
At present,main problems in Chinese independent auditing are as follows: lack of auditing law liabilities institution,losing of auditing professional ethics,insufficiency in the auditing sense of risk and efficiency losing of auditing supervision mechanism.
目前,我国独立审计存在的主要问题是:审计法律责任的制度缺失;审计职业道德失范;审计风险意识缺乏;审计监督机制失效。
3) auditor independence
审计独立性
1.
Legal Environment, Auditor Independence and Investor Protection;
法律环境、审计独立性与投资者保护
2.
A Study on the Relationship between Non-audit Services and Auditor Independence;
非审计服务与审计独立性关系之研究
3.
,Thoroughly analyzing the logic relationships among transaction cost,property right theory,the contract theory and the auditor independence,this paper puts forward some institutional arrangements,including the company governing,the disclosures control,the organizational structure of accounting firm,the profession supervising and legal liability and so on.
审计独立性是职业道德的精髓之所在。
4) independence of auditing
审计独立性
1.
The effect of auditor switching on the independence of auditing and its countermeasures;
审计师变更对审计独立性的影响及其对策
2.
The low transparency of The listed companies accounting information leads to low independence of auditing, which has been an impending problem should be overcome.
由上市公司会计信息低透明度带来的审计独立性不高的问题，已成为我国证券市场中亟待克服的顽症。
5) audit independence
审计独立性
1.
Positive Research on Audit Independence Based on Audit Objects Characteristics;
基于审计对象特征的审计独立性实证研究
2.
An Empirical Study on the Correlation between Business Diversification of Public Accounting Firms and Audit Independence;
会计公司业务多元化与审计独立性相关性的实证研究
3.
The Deviation of Audit Independence and Research on Financial Statement Insurance System;
审计独立性的背离与财务报表保险制度研究
6) independence of audit
审计独立性
1.
The paper first analyses the existing defect in audit entrustment matrix of corporations on the market,and points out that direct entrustment would deprive accountant offices of the independence of audit.
本文首先分析了我国上市公司现行审计委托模式的缺陷,指出由上市公司直接委托会计师事务所审计的现行审计委托模式容易造成审计独立性缺失。
2.
The profound development of management consulting has posed a substantial threat to the independence of audit, and has done harm to the sound development of non-governmental auditing profession.
管理咨询的深入发展已经对审计独立性构成实质性的威胁 ,不利于民间审计职业的健康发展。
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条