加入志愿者后要怎么做:急需一篇汉译英(不要网上直接翻译的那种属经济类,谢谢!)

来源:百度文库 编辑:中科新闻网 时间:2024/04/27 17:59:24
随着琼民源、银广厦等会计造假事件的爆发,审计质量和审计独立性受到广泛质疑,计师事务所的生存与发展面临严峻的挑战。提高审计独立性和审计质量已迫在眉睫。本文首先论述了审计独立性的涵义,然后对影响审计独立性的因素进行分析,最后针对影响因素提出提高审计独立性的具体措施:培育需要高质量审计服务的市场;完善审计聘用制度;规范审计市场的无序竞争;完善会计师事务所的组织形式;限制非审计服务;完善相关法律,加强惩治力度。

With Hainan China Sources, silver swindle thousands of incidents of accounting, audit quality and independence of the audit has been widely questioned, the survival and development of the division firms facing severe challenges. Enhance audit independence and audit quality is a pressing issue. The first deals with the meaning of audit independence, then the factors affecting the independence of audit analysis, the final against factors presented specific measures to enhance the independence of the audit : the need to foster high-quality audit services market; Perfect audit appointment system; Standardize audit disorderly market competition; Improve the organizational forms accountant offices; limit non-audit services; perfect relevant laws and strengthen punish corrupt officials.