audit independence 中文意思是什麼

audit independence 解釋
審計的獨立性
  • audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
  • 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。
  1. Relationship between cpa ' s service and audit independence

    審計獨立性的探討
  2. Determine if the internal audit activity is properly aligned to achieve organizational independence

    確定內部審計機構是否正確設置以獲得其獨立性。
  3. Every one ' s opinion and compromise about much interest relation in independence audit activity can be reflected by iac

    獨立審計合約集中體現了各方對獨立審計活動的要求和為實現要求而進行的合約內容安排。
  4. In 2000, with the active promotion of chief arthur levitt, sec launched a spectacular campaign towards the revision of independence rules, which leaded to a war between non - audit services and the independence of cpa - the fuse of " independence war "

    2000年，美國證券交易委員會（ sec ）在其主席阿瑟?利維特（ arthurlevitt ）的極力推動下，開展了一場聲勢浩大的獨立性規則修訂運動，從而點燃了非審計服務與注冊會計師獨立性的大論戰? ? 「獨立戰爭」的導火索。
  5. After the security act of 1933 & the security exchange act of 1934, all kinds of acts & regulations concerned audit independence began taking shape. many organizations such as sec, aicpa, isb and asb are making great efforts to set up regulations about audit independence and the series activities reached the summit after enron ' s failure. sabanes - oxley act of 2002 is a epoch - making lawful literat ure, which establishes the bases for the future lawful construction

    因此，自美國1933年《證券法》和1934年《證券交易法》面世以來，各種有關獨立性的法律法規紛紛出籠，在美國， sec 、 aicpa 、 ise及asb等諸多機構均致力於審計獨立性相關的法律法規建設，這一系列立法活動在安然事件后達到頂峰， 《 2002年薩賓納斯-奧克斯利法案》是一劃時代的法律文獻，它為美國審計獨立性相關的法律法規的未來制定奠定了基礎。
  6. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  7. At last, focusing on the current conditions and existing problems of china ' s auditing business, and also combined with the beneficial example of usa audit reform, the writer provides eight specific suggestions : in keeping audit independence, the writer opinions are that we should focus on the following aspects ( 1 ) change the method of audit fees ( 2 ) expand the operational scale of auditing fi rm ( 3 ) establish publicizing avenue ( 4 ) increase the cost of default

    最後，針對我國審計的現狀和存在問題，結合美國審計改革的有益借鑒，筆者提出了8點具體建議。在保證審計獨立性方面，筆者認為，應從（ 1 ）改革審計收費方式， （ 2 ）擴大事務所規模， （ 3 ）建立宣傳途徑， （ 4 ）提高違約成本四個方面入手；在提高審計質量方面，筆者認為，應從（ 1 ）轉變審計模式， （ 2 ）改進審計實務操作， （ 3 ）改善人力資源配置機制， （ 4 ）加強中注協質量監管四個方面入手。
  8. They are kernel knowledge of distributed multidatabase too0 then, based on a reasonable classified frame of schema collision, the paper probes into the strategies realizing schema integration and query decomposition using the good " low coupling, high cohesion " characteristics of component ; and then, a improved model of federal database architecture is designed exerting the virtue of independence and assembly of component <, at last, i had completed the work of developing a demo for the integration of audit information systems with the helps of others, which proved that the improved model of federal database architecture is practicalo

    我在提出一個合理的模式沖突分類框架的基礎上，探討了如何運用組件技術的低耦合、高內聚的良好特性來實現數據模式集成和查詢分解的策略；同時，運用組件技術的獨立性和可裝配的優點，設計了一個改進的聯邦數據庫體系結構模型。最後，在上述理論的指導下，本人與協作者完成了湖南省審計廳信息集成原型系統的設計和開發，總體上證實了改進后聯邦數據庫體系結構模型的可行性。
  9. 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。
  10. 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。
  11. 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。
  12. 2. literature review & analysis on the audit independence & independence risk

    2 、審計獨立性與獨立性風險文獻的分析與回顧。
  13. So the research about audit independence and 3 independence risk is urgent & inevitable

    由此可見，審計獨立性及獨立性風險的研究即成為當務之急。
  14. And that non - audit services undermine audit independence is not yet supported by empirical evidence and theoretical analysis

    非審計服務損害審計獨立性缺乏經驗證據和理論支持。
  15. Then presents the conclusion that we can guarantee the creditability of audit report as long as we can assure the audit independence and improve audit quality efficiently and effectively

    從而提出只有在保證審計獨立性的前提下，切實有效的提高審計質量，才能保障審計報告的可信度。
  16. First, the writer begins analysis from the perspective of audit independence and audit quality, combined with plenty of facts and materials, the writer anatomizes the potential problems existing in audit industry

    筆者首先從審計獨立性和審計質量兩大方面入手，結合大量的事實材料，剖析了我國目前審計行業中存在的問題。
  17. During the process achieve above purposes, audit independence is significant, not only it affects actual of perceived audit quality, but also influences auditing market demand & value location

    在實現上述目標的過程中，審計的獨立性是舉足輕重的，因其不僅影響到現實或直觀的審計質量，而且也會影響到審計的市場需求及價值定位。
  18. To my opinion, the absence of audit independence is the fundamental factor creating audit failure and we can conclude the following factors playing important role such as financial dependence, non - audit services, and relationship between people

    依筆者個人之見，喪失獨立性是安達信審計失敗的罪魁禍首，其具體表現為：經濟上的依賴、審計與非審計業務并行以及人事上的結合等。
  19. 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
  20. 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
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