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英语翻译我国会计师事务所作为独立的鉴证机构,在维护社会公共利益和投资者的合法权益,减少舞弊现象的发生,降低公司经营风险,

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/05/21 05:46:01
英语翻译
我国会计师事务所作为独立的鉴证机构,在维护社会公共利益和投资者的合法权益,减少舞弊现象的发生,降低公司经营风险,规范公司制度,促进经济发展等方面有着重要作用.但是我国中介机构的审计机制还不够完善,仍然存在许多的问题,本文通过查找资料和本人的实习经历阐述审计机制中管理机制和业务承接机制中存在的种种问题,并提出一些合理的解决方法及其对策,最终得出了完善中介机构审计机制的最为关键性的问题在于加强审计的独立性,规避审计独立性的风险.
关键词:中介机构 审计机制 管理机制 业务承接机制 独立性
China's accounting firm as separate authentication mechanism, to safeguard social and public interests and the legitimate rights and interests of investors, to reduce the occurrence of fraud, reduce operating risk, normative company system, promoting economic development and plays an important role. But China's intermediary audit mechanism is not perfect, there are still many problems, this article through to find information and my internship experience on audit mechanism management mechanism and business to undertake the mechanism of the existence of various problems, and puts forward some reasonable solutions and its countermeasures, finally reached the perfect intermediary auditing mechanism of most the key problem is to strengthen the independence of audit, audit independence risk evasion.Key words: Intermediary auditing mechanism management mechanism to undertake operations mechanism independence
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