我想找位英语好的人帮我翻译一段文章

来源:百度知道 编辑:UC知道 时间:2024/05/24 13:06:50
内 容 摘 要

投资者和债权人需要高质量的会计信息但他们不直接付费给注册会计师,而是通过企业管理当局委托并付费。这就导致了审计独立性的制度陷阱:企业管理当局聘请审计人员审计自己所承担经管责任——自己审计自己。在这个陷阱里,审计独立性是无法保证的。重建审计独立性制度要采取建立和改善独立审计的执业环境,培养“高独立性”审计服务的社会需求,建立会计事务所的声誉机制,培育寡头垄断型的审计市场结构和加强对注册会计师行业和注册会计师个人的监管措施。

关 键 词

审计;独立性;制度陷阱;制度重建

The quality of accounting information needs of investors and creditors but they are not directly paid for a certified public accountant. It was commissioned and paid by the management of enterprises. This led to the independence of the auditing system traps : hire auditors audit their enterprise management responsibilities -- which run their own audit. In this trap, audit independence is not guaranteed. Reconstruction should be taken to establish and improve the system of audit independence of the independent audit of the business environment. Training "high independence" audit services needs of the community, establishing accounting firm's reputation, Audit training oligopolistic market structure and the type of registered accountants and certified public accountant personal regulatory measures.