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- Conclusion To prevent EM, it is necessary to improve audit quality by improving the auditor"s capacity, increasing the input of audit, and assuring the independence of audit. 结论要从提高审计人员的专业素质、加大审计投入、加强审计的独立性等几个方面提高审计质量,防止利润操纵。
- The independence of CPA is the nature character of audit supervise,is the key to distinguish other economic supervising forms and is necessary to ensure audit supervise objective just and uncorrupted. 注册会计师的独立性是审计监督的本质特征,是区别于其他经济监督形式的关键,也是保证审计监督的客观性、公正性和廉洁性的必要条件。
- On How to Strengthen the Independence of Audit 浅议如何加强审计独立性
- Game Model results are disappointingly balanced, a CPA in the threat and inducement situation is more easily to give up the independence of auditing. 博弈模型的结果是令人失望的均衡,注册会计师在威胁与利诱下较容易放弃为社会公众服务的独立性立场。
- How to Guarantee the Independence of Audit and Audit Staff 如何保障内部审计及内部审计人员的独立性
- Then this dissertation states the definition of the independence of auditing and the factors which can influence the independence given by ISB, AICPA and so on. 其次笔者叙述了美国独立准则委员会(ISB)、美国注册会计师协会(AICPA)等权威机构对审计独立性所下的定义和所列举的影响因素。
- He fought all his life for the independence of his motherland. 他毕生为祖国的独立而奋斗。
- She struggled for the independence of her country all her life. 她为自己祖国的独立而奋斗终身。
- Assist board in assessing the independence of the external auditor. 协助董事会评估外部审计师的独立性。
- the independence of audit 审计独立性
- The Quality Department should specify scope, frequency, and methods of audit and maintain independence of auditors. 质量部应规定审核范围、频次、方法,并保持审核人员的独立性。
- Many people think it is because the large amounts of non-audit services which damage the independence of Arthur Andersen that unavoidably lead to audit failure. 不少人认为,正是由于安达信向安然提供的大量非审计服务导致其独立性的丧失,从而不可避免的引致了审计失败。
- Did George Washington declare the independence of Philadelphia? 乔治?华盛顿是在费城宣布独立的吗?
- Announce the independence of the United States from Great Britain. 宣布美国脱离英国独立。
- If her inde-pendence goes,the independence of Holland willfollow. 如果比利时失去独立,荷兰的独立就会跟着丧失。
- This book is no use to me; it only goes down to the independence of the USA. 这本书对我没有用处。它只谈到了美国的独立。
- He drew up the declaration of the independence. 他起草了独立宣言。
- 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
- Existing independently of the mind. 客观的,物质的与精神无关的
- Has there been any interference in the independence of the Judiciary? 独立的司法制度有没有受到任何干预?