auditing independence 中文意思是什麼

auditing independence 解釋
審計獨立性
  • auditing : 查帳，審計
  • 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. The sarbanes - oxley act of 2002 has introduced a series of reform in supervision of accounting, independence of auditing, disclosure of financial information, legal liability of security analysts in breaching of laws or regulations

    本文運用青木昌彥博弈均衡的制度概念，採用制度因素分析的方法，論證了注冊會計師具有發現和揭露公司財務舞弊的責任。
  2. 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。
  3. 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。
  4. 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。
  5. 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。
  6. 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。
  7. The low transparency of the listed companies " accounting information leads to low independence of auditing, which has been an impending problem should be overcome

    由上市公司會計信息低透明度帶來的審計獨立性不高的問題，已成為我國證券市場中亟待克服的頑癥。
  8. Based on the combination of the theoretical analysis and cases study, and using the theory of information asymmetry, this paper discusses some basically issues over the asymmetrical relations between the listed companies and the cpa auditing, proposes some idea and suggestions on how to improve the independence of auditing

    本文採用理論分析和實證研究相結合的方法，運用信息經濟學的不對稱理論，對上市公司獨立審計關系失衡的一些基本問題進行了探討，並提出了一些提高審計獨立性的意見和建議。
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