independence of auditor 中文意思是什麼

independence of auditor 解釋
審計人員的獨立性
  • independence : n. 1. 獨立，自主，自立 （of; on）。2. 足夠維持閉居生活的收入。3. 獨立心，自恃心。
  • of : OF ＝Old French 古法語。
  • auditor : n. 1. 會計檢查官，查賬員，審計員。2. 聽者。3. 〈美國〉旁聽生。
  1. Bazerman, m. h., morgan, k. p. and loewenstein, g, 1997, the impossibility of auditor independence. sloan management review, 89 - 94

    黃旭輝， 2005 ，經理人異動與股東財富效果，管理評論，第二十五卷第一期。
  2. Independence also requires a five - year " cooling - off " period for former employees of the listed company, or of its independent auditor ; for former employees of any company whose compensation committee includes an officer of the listed company ; and for immediate family members of the above

    獨立性還要求上市公司的前雇員、獨立審計師和報酬委員會的成員及其直系親屬擔任公司獨立董事時，應當具有5年「冷卻期」 。
  3. Secondly, the concept of mandatory rotation is defined, including mandatory rotation of registered public accounting firms and audit partner rotation. we think that the tenure, during which cpa firms, audit partner rotation can audit the financial report of a certain company, is confined within necessary limits by mandatory rotation finally, auditor independence and the character of economy are explained

    其次，筆者界定了強制輪換的概念，認為強制輪換是對一家會計師事務所、審計合伙人或復核合伙人可以審計某特定公司財務報告的任期做出的限制，包括會計師事務所強制輪換、審計合伙人或復核合伙人強制輪換兩種形式。
  4. Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest

    獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。
  5. Result also indicate that this sensitivity to reporting bias is conditional on the level of external auditor ' s competence, thus suggesting significant interaction effects between the independence and competence factors

    研究還發現與報告偏差的敏感度是以外部審計師勝任能力為條件的，這就表明客觀性與勝任能力因素之間存在顯著的交互效應。
  6. As far as the independence definition is concerned, this paper adopted the definition in the literature ( exposure draft : a conceptual framework for auditor independence ) issued by isb at nov 2000, whose purpose is to keep unanimous with the following definition of independence risk. as for the independence classification, i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence

    在審計獨立性的定義方面，本文採用了isb在2000年11月「審計人員獨立性概念框架披露草案」中的定義，以期與下文所涉及到的獨立性風險定義相一致；而在審計獨立性劃分方面，筆者則趨向於1962年的希氏理論，即它可以劃分為實質上的獨立性和形式上的獨立性。
  7. Panel topics include e - learning & teaching, teaching of ethics in accounting curriculum, accounting education reforms, impact of globalization on public sector accounting, accounting information and equity valuation, news perspectives on auditor independence, value creation & performance measurement, globalization of corporate governance, china culture and accounting and corporate reporting on the internet

    另外會計實務論壇主題包括會計信息與股權估值，環球化對政府會計的影響，審計師獨立性的新觀點，價值創造及績效評核，公司治理之環球化，網上年報和持續披露，及中國文化、商管及會計等。
  8. 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業能力、審計程序、審計取樣以及審計投入等因素；後者是由審計師的獨立性決定的，審計質量是這些因素共同作用的結果。
  9. A substantial majority of respondents ( 82 % ) thought that communication between the auditor and those charged with governance of the audit client relating to significant facts and matters that bear upon the auditors ' objectivity and independence is working effectively

    的被調查者認為審計人員與其審計客戶就那些關乎審計客觀性、獨立性，且與公司治理目標有關的重大事項的溝通越來越有效。
  10. 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，本節另一方面側重於獨立性風險水平初步評估的相關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禦措施； 3
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