Audit independence is a critical core principle in the field of auditing, ensuring objectivity, impartiality, and freedom from influence. In the context of financial reporting, audit independence ensures that auditors maintain an unbiased and neutral stance when examining an organization"s financial records and reporting, thereby upholding the integrity and credibility of the audit process. This independence is not only essential for the accuracy and reliability of financial information but also for the public"s trust in the financial markets. A seminal aspect of audit independence lies in the undeterred ability of auditors to express their professional judgment and findings without any external pressures or conflicts of interest. By maintaining independence, auditors are better positioned to uncover and report any inaccuracies, irregularities, or non-compliance, ultimately contributing to the overall transparency and trustworthiness of the audit profession.
审计的独立性,audit independence
1)audit independence审计的独立性
1.This paper makes an 1n - depth study of the independence of audit from the angle of audit liability to better understand the relationship between audit liability andaudit independence so as to grasp the essence of audit .从审计责任的角度出发对审计的独立性进行较为深入的探讨,以便我们加深对审计独立性的理解,把握审计独立性的实质和要核,更好地认识审计责任和审计独立性之间的联系,使审计更有效、更健康地发挥其作用。
英文短句/例句
1.A Probing Study of Audit Independence from the Angle of Audit Liability;从审计责任的角度探讨审计的独立性
2.Simple Analyses of Relationship between Independent Audit and Non-audit Service;浅析审计的独立性与非审计服务的关系
3.The Research on the Internal Audit Independence of Listed Companies in Our Country;我国上市公司内部审计的独立性研究
4.Observing the Promotion of Audit Independence from Audit Externality;从审计的外部性看审计独立性的提高
5.Influence of Non-sudit Services to Auditing Independence;浅析非审计服务对审计独立性的影响
6.Empirical Research on the Influence of Non-audit Service on Audit Independence非审计服务对审计独立性的实证研究
7.The Impact of Audit Charge on Audit Independency and Some Countermeasures审计收费对审计独立性的影响及对策
8.Analysis on CPA s Independence from Microcosmic Perspective--based on Perspective Theory Research of Audit Independence;注册会计师审计独立性分析——基于前景理论的审计独立性研究
9.Independense,s analysis of social audit in financial statement audit;社会审计在会计报表审计方面的独立性分析
10.Study on Independency Problems of Independent Directors from "Auditing Event in Leshan Power";从“乐山电力审计事件”谈独立董事的独立性问题
11.Positive Research on Audit Independence Based on Audit Objects Characteristics;基于审计对象特征的审计独立性实证研究
12.Empirical Research on the Influence of Non-audit Service on Audit-independence;非审计服务对审计独立性影响的实证研究
13.The Phenomenon of “Low-price Entering Pattern Audit Pricing” and its Impact on Auditing Independence;“低价进入式审计定价”及其对审计独立性的影响
14.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
15.Market opening of China social audit and the independence of auditor;中国社会审计市场开放与审计师的独立性
16.Auditor Independence,Ability of Protessional Competence and Development of Auditor profession;审计独立性、专业胜任能力与审计职业的发展
17.Harm Done to Audit Independence by Non-audit Services and Countermeasures非审计服务对审计独立性的损害及对策建议
18.The Auditing Contracts and the Independent Institution Arrangement;审计的契约安排与独立性的互动机制
相关短句/例句
auditor independence审计独立性
1.Legal Environment, Auditor Independence and Investor Protection;法律环境、审计独立性与投资者保护
2.A Study on the Relationship between Non-audit Services and Auditor Independence;非审计服务与审计独立性关系之研究
3.,Thoroughly analyzing the logic relationships among transaction cost,property right theory,the contract theory and theauditor independence,this paper puts forward some institutional arrangements,including the company governing,the disclosures control,the organizational structure of accounting firm,the profession supervising and legal liability and so on.审计独立性是职业道德的精髓之所在。
3)independence of auditing审计独立性
1.The effect of auditor switching on theindependence of auditing and its countermeasures;审计师变更对审计独立性的影响及其对策
2.The low transparency of The listed companies accounting information leads to lowindependence of auditing, which has been an impending problem should be overcome.由上市公司会计信息低透明度带来的审计独立性不高的问题,已成为我国证券市场中亟待克服的顽症。
4)audit independence审计独立性
1.Positive Research on Audit Independence Based on Audit Objects Characteristics;基于审计对象特征的审计独立性实证研究
2.An Empirical Study on the Correlation between Business Diversification of Public Accounting Firms and Audit Independence;会计公司业务多元化与审计独立性相关性的实证研究
3.The Deviation of Audit Independence and Research on Financial Statement Insurance System;审计独立性的背离与财务报表保险制度研究
5)independence of audit审计独立性
1.The paper first analyses the existing defect in audit entrustment matrix of corporations on the market,and points out that direct entrustment would deprive accountant offices of theindependence of audit.本文首先分析了我国上市公司现行审计委托模式的缺陷,指出由上市公司直接委托会计师事务所审计的现行审计委托模式容易造成审计独立性缺失。
2.The profound development of management consulting has posed a substantial threat to theindependence of audit, and has done harm to the sound development of non-governmental auditing profession.管理咨询的深入发展已经对审计独立性构成实质性的威胁 ,不利于民间审计职业的健康发展。
6)Auditing Independence审计独立性
1.Auditing Independence of Certified Public Accountants;注册会计师审计独立性的思考
2.This paper presents a view on auditing independence in the view of probability,then splits it into two types:single auditing independence and total auditing independence.从概率论的角度对审计独立性给出解释,并且分单向独立和双向独立两种情况对审计独立性进行了分析,提出了一个描述审计独立性的标准q。
3.Ramsay Report, which is based on the concept of auditing independence in Australia, provides some valuable information in the establishment of statutory and professional standards in China.澳大利亚维护审计独立性的Ramsay报告及其对中国的启示。
延伸阅读
审计人员执行审计监督权时有不受干涉的权利审计人员执行审计监督权时有不受干涉的权利:审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权,审记人员依法执行职务,受法律保护。任何组织个人不得拒绝审记人员依法执行职务,不得打击报复审记人员。
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