independence of auditors 中文意思是什麼

independence of auditors 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。
  1. Cpa ' s function of assurance service is one of important footstone by which capital market works well in modern times. the professional independence of cpa is a essence premise for exerting their assurance service function. but, many cases of financial statement fraudulent practices involve cpa ' s auditing collusion. auditing collusion is the action of forethought making fraud auditing information that for the sake of interests cpas lost their professional independence during auditing financial statement. this action represents that auditors cater to audited units ' s demand of distorted providing false accounting information, so they make out the sham reports

    注冊會計師的審計鑒證功能，是現代資本市場正常運轉的重要基石之一，注冊會計師獨立性的保持則是其發揮鑒證功能的基本前提。但是近年來發生的財務報告舞弊案例，很多都牽涉到注冊會計師的審計合謀問題。審計合謀是注冊會計師在財務報告審計過程中，為了其自身利益的最大化而喪失基本的執業獨立性要求，迎合被審計單位財務造假、歪曲提供會計信息的需要而做出的虛假鑒證或虛偽陳述，最終導致有預謀的「審計信息失真」行為。
  2. 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。
  3. 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，筆者通過對美國近年來審計失敗案例的原因分析，從審計獨立性的缺失，審計人員自身的問題所在和同業互查的形同虛設等方面分析了美國審計失敗案件的原因，並通過對美國審計改革的分析，從中得出一些對我國審計事業發展的有益借鑒
  4. There must be clear efficiencies and value - added benefits to the company from that work being undertaken by the external auditors, with no adverse effect on the independence of their audit work or the perception of such independence

    外聘核數師進行的工作必須明顯改善本公司的效率及帶來額外利益，並且不會對彼等審核工作的獨立性或對獨立性的理解構成任何負面影響。
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