independence of auditor
英 [ˌɪndɪˈpendəns ɒv ˈɔːdɪtə(r)]
美 [ˌɪndɪˈpendəns əv ˈɔːdɪtər]
审计独立性
双语例句
- Assist board in assessing the independence of the external auditor.
协助董事会评估外部审计师的独立性。 - As a feature of administrative structures in Japanese companies, the external supervisor system is characterized by enhancing the independence of board of auditor, the balance of controlling rights of big shareholders, and the guarantee for interests of companies, middle and small stockholders.
外部监事制度是日本公司治理结构的特色，其在强化监事会的独立性、制衡大股东控制权的滥用、保障公司和中小股东利益等方面具有独特功效。 - In order to be competent, the independence of auditor is essential question of guaranteeing the quality, and the professional ability is also important for the goodwill and social standing of auditing profession.
要胜任这一角色，审计的独立性无疑是保证质量的根本所在，而职业能力的水平也是导致审计职业的信誉和社会地位的重要要件。 - The independence is the soul of audit, the behavior restrain of auditor, and the core value of auditor.
审计独立性是审计的灵魂，既是审计人员的行为约束，也是审计人员的核心价值。 - To safeguard the independence of auditing, effective countermeasures should be taken, including contact and communication between the former auditor and the succeeding auditor, information disclosure, standardized expenditure, self-disciplined monitoring of the auditing field, and enhancing professional ethics.
增强审计师审计的独立性应当标本兼治，前后任审计师沟通、变更信息披露、行业自律监管等是其主要对策。 - Auditor's differentiation and the difference of audit quality is a focal question for foreign and Chinese scholars, and the regulators in China are energetically pushing the auditor's differentiation to improve the independence of auditor.
审计师的异质性和审计质量差异是中外学者研究的焦点问题。中国独立审计行业监管部门也着力推进审计师异质化以促进审计质量的提高。 - Independence is the nature of auditor as well as the soul of it.
主要内容及观点独立性一直是审计的本质特征和灵魂所在。 - This paper introduces American Independence Standards Board 'Latest research progress ( an Exposure Draft of a conceptual framework for auditor independence) and discusses its meanings for our country.
本文就美国审计独立性准则委员会最新研究成果《审计人员独立性概念框架披露草案》作一简介并探讨其对我国的启示。 - Our results show that audit committee strengthens independent director's responsibility and promotes board and auditor independence as well as it improves firms 'internal control system, but it don't change average tenure of auditor.
结果表明，审计委员会在加强独立董事责任和董事会、外部审计师独立性的同时，也改善了公司内部控制系统，但整体上并没有改变审计师的任期。 - Empirical Study on the Relation between Auditor Tenure and Independence of Auditor in Chinese Listed Companies
我国上市公司审计师任期与审计独立性关系的实证研究 - But they must bear the pressures from all sides of interest-related parties when they are practicing auditing. It has been a hot topic that impairment of auditor independence and even auditing quality arises from the dismissals of auditor.
然而，审计师在执业过程中，往往承受着来自各方的压力，其中上市公司是否通过解聘审计师对审计独立性进而对审计质量造成了不利影响，又是各方关注的热点。