audit independence是什么意思_audit independence中文

audit independence中文什么意思

审计的独立性

audit: n. 1.会计检查，查账。 2.(地主与佃户间的)决算。 ...
independence: n. 1.独立，自主，自立 (of; on)。 2.足够 ...
independence: n. 1.独立，自主，自立 (of; on)。 2.足够维持闭居生活的收入。 3.独立心，自恃心。 national independence 民族独立。
on independence: 谈自立
audit: n. 1.会计检查，查账。 2.(地主与佃户间的)决算。 vt.,vi. 1.检查，查(账)。 2.〔美国〕(大学生)旁听(课程)。 commissioners of audit 会计检查官。

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例句与用法

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
摘要独立性是注册会计师的灵魂，而注册会计师在执行审计业务时能否形成一个健全的监管体系和完善的制度规范对于审计独立性至关重要。
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
本文也就是站在现实问题的基础之上，针对审计独立性的必然衍生物?独立性风险问题进行论述，以期为会计师事务所、执业人员、监管者以及研究人员提供理论依据。
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，一方面是因为部分会计信息过于专业化，另一方面是由于投资者，尤其是个人投资者获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，笔者通过对美国近年来审计失败案例的原因分析，从审计独立性的缺失，审计人员自身的问题所在和同业互查的形同虚设等方面分析了美国审计失败案件的原因，并通过对美国审计改革的分析，从中得出一些对我国审计事业发展的有益借鉴
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
在我国， 1996年12月26日，经财政部批准，中国注册会计师协会印发了《中国注册会计师职业道德基本准则》，嗣后又于晚些时候对该文献进行了重新表述和修正，以期适应不断发展的情况需要(在该文献中，对审计独立性的限制和规范亦有所涉及) 。

audit independence中文什么意思

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