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1.审计独立性综述1.1审计独立性的概念独立性,是指实质上的独立和形式上的独立。实质上的独立,是指注册会计师在发表意见时其专业判断不受影响,公正执业,保持客观和专业怀疑;形式上的独立,是指会计师事务所或鉴证小组避免出现这样重大的情形,使得拥有充分相关信息的理性第三方推断其公正性、客观性或专业怀疑受到损害。1.2审计的特征审计与经济管理活动以及其他专业性经济监督活动相比较,主要具
1. Overview of Audit Independence 1.1 The concept of independence of audit independence, refers to the substantive independence and formal independence. Substantive independence means that the CPA’s professional judgment is unaffected, fair and practicable, objective and professional suspicion is expressed in his or her opinion. Formal independence means that the accounting firm or the forensic team should avoid such a major situation as to make Rational third parties with the right information conclude that their impartiality, objectivity, or professional suspicion have been compromised. 1.2 audit characteristics Audit and economic management activities and other professional economic oversight activities, compared with the main