| 1. | Relationship between cpa ' s service and audit independence
审计独立性的探讨 |
| 2. | 2 . literature review & analysis on the audit independence & independence risk
2 、审计独立性与独立性风险文献的分析与回顾。 |
| 3. | So the research about audit independence and 3 independence risk is urgent & inevitable
由此可见，审计独立性及独立性风险的研究即成为当务之急。 |
| 4. | And that non - audit services undermine audit independence is not yet supported by empirical evidence and theoretical analysis
非审计服务损害审计独立性缺乏经验证据和理论支持。 |
| 5. | Then presents the conclusion that we can guarantee the creditability of audit report as long as we can assure the audit independence and improve audit quality efficiently and effectively
从而提出只有在保证审计独立性的前提下，切实有效的提高审计质量，才能保障审计报告的可信度。 |
| 6. | First , the writer begins analysis from the perspective of audit independence and audit quality , combined with plenty of facts and materials , the writer anatomizes the potential problems existing in audit industry
笔者首先从审计独立性和审计质量两大方面入手，结合大量的事实材料，剖析了我国目前审计行业中存在的问题。 |
| 7. | During the process achieve above purposes , audit independence is significant , not only it affects actual of perceived audit quality , but also influences auditing market demand & value location
在实现上述目标的过程中，审计的独立性是举足轻重的，因其不仅影响到现实或直观的审计质量，而且也会影响到审计的市场需求及价值定位。 |
| 8. | The former rests auditor capability , audit procedure , audit sampling and audit devotion ; the latter rests with audit independence . audit quality results from joint operation of these factors
前者取决于审计师的执业能力、审计程序、审计取样以及审计投入等因素；后者是由审计师的独立性决定的，审计质量是这些因素共同作用的结果。 |
| 9. | To my opinion , the absence of audit independence is the fundamental factor creating audit failure and we can conclude the following factors playing important role such as financial dependence , non - audit services , and relationship between people
依笔者个人之见，丧失独立性是安达信审计失败的罪魁祸首，其具体表现为：经济上的依赖、审计与非审计业务并行以及人事上的结合等。 |
| 10. | Besides , the author analyses many a factors , which will affect independence risk standard such as threats to audit independence , safeguards to auditor independence , significance of threats and safeguards etc . 3
除此之外，本节另一方面侧重于独立性风险水平初步评估的相关因素进行了探讨和分析，其要点如下： 1审计人员独立性威胁的鉴别和分类； 2审计人员独立性威胁的防御措施； 3 |
