谈到审计质量高低,首先想到都会是对审计独立性的高低评价。
When speaking of the quality of audit, we always think of the evaluation of the independence during the audit.
因此,在审计工作中,评价审计质量时,其独立性的保持是非常重要的,Therefore,when evaluating the quality of the audit, it is essential to keep it independent.
它既是审计的本质,也是注册会计师行业的灵魂。
The independence is the essence of audit as well as the soul in the work of registered accountants.
社会公众需要具有可信性的审计信息,如果审计者不能做到客观独立,他的工作是不会让公众认为是有价值的。
The public need credible audit. So if the auditor can't be objective and independent, his work won't be regarded as valuable by the public.
本文分为三部分,分别论述了审计独立性的重要性、影响独立性的各种因素以及保持独立性的意见。
This article consists of three parts. It discusses the importance of the independence in audit, the factors that affect the independence and some advice to keep the independence.
我自己翻的,LZ看用得不?
谈到审计质量高低,首先想到都会是对审计独立性的高低评价。
when it comes to the quality of the audit, independence is the first factor to estimate.
因此,在审计工作中,评价审计质量时,其独立性的保持是非常重要的,它既是审计的本质,也是注册会计师行业的灵魂。
Therefore,it is of great importance to keep audit independent when estimating. Because indenpence is not only the nature of audit but also the soul of Chartered Public Accountant.
社会公众需要具有可信性审计信息,如果审计者不能做到客观独立,他的工作是不会让公众认为是有价值的。
If an auditor can not keep objective and independent enough, his work will not be regarded valuable . For, what the public expect is the relable audit date.
本文分为三部分,分别论述了审计独立性的重要性、影响独立性的各种因素以及保持独立性的意见。
This thesis ,consist of three parts, expatiates separately on the importance of indepence, the factors contributing to it and how to keep indepent.
标准人工翻译的,希望能对你有所帮助!!
呵呵,翻译:
Talks about the audit quality height, first thought that can be to audits the independent height appraisal. Therefore, when audit work, appraisal audit quality, its independent maintenance is very important, it is not only the audit essence, is also chartered accountant the profession soul. The social public needs to have the credible audit information, if the audit cannot achieve the objective independence, his work will not let the public think that will be valuable. This article divides into three parts, elaborated the audit independent importance, the influence independent each kind of factor as well as maintains the independent separately opinion.
Talking about quality of the audit, first of all think of the audit will evaluate the level of independence. Therefore, the audit work, evaluation of audit quality, maintain their independence is very important, it is the nature of the audit, the CPA is also the soul. The need for the public credibility of the audit information, if the audit can not be objective independence, his work will not let the public think it is valuable. This paper is divided into three parts, discusses the importance of the independence of the audit, the independence of the impact of various factors and maintain the independence of views.
我们老师翻译的呀,呵呵!我想要分,就抄去问他了,你不会生气吧,如果不想要也不用紧,呵呵!至少我得学了点东西!!
Talks about the audit quality height, first thought that can be to audits the independent height appraisal. Therefore, when audit work, appraisal audit quality, its independent maintenance is very important, it is not only the audit essence, is also chartered accountant the profession soul. The social public needs to have the credible audit information, if the audit cannot achieve the objective independence, his work will not let the public think that will be valuable. This article divides into three parts, elaborated the audit independent importance, the influence independent each kind of factor as well as maintains the independent separately opinion.