作业帮英语翻译Actual independence impairment The literature on percept
来源：学生作业帮 编辑：作业帮 分类：英语作业 时间：2024/05/29 14:18:22
英语翻译
Actual independence impairment The literature on perceptions of auditor independence
deficiencies is abundant (see,for example,Lavin,1976; Shockley,1981; Pearson and Ryans,1982; and Pearson,1985).On the other hand,reported research on actual - not perceived -independence impairment is almost totally unavailable.For this reason the survey sent to the CPAs also contained questions pertaining to whether recipients
ever personally committed one or more of the Perry acts.Obtaining truthful responses - or any responses,for that matter - to questions which could certainly be viewed as threatening is,of course,a difficult task.If it were determined that a particular CPA had engaged in a Perry act,the CPA could be subject to disciplinary and/or legal actions.For this reason a
research method called the 'randomized responsetechnique' (RRT) was employed to assure respondents of anonymity.*
Actual independence impairment The literature on perceptions of auditor independence
deficiencies is abundant (see,for example,Lavin,1976; Shockley,1981; Pearson and Ryans,1982; and Pearson,1985).On the other hand,reported research on actual - not perceived -independence impairment is almost totally unavailable.For this reason the survey sent to the CPAs also contained questions pertaining to whether recipients
ever personally committed one or more of the Perry acts.Obtaining truthful responses - or any responses,for that matter - to questions which could certainly be viewed as threatening is,of course,a difficult task.If it were determined that a particular CPA had engaged in a Perry act,the CPA could be subject to disciplinary and/or legal actions.For this reason a
research method called the 'randomized responsetechnique' (RRT) was employed to assure respondents of anonymity.*
事实性的独立削弱
审计员独立性缺乏的文献有很多（领会,例如,1976年的拉文、1981年的肖克力、1982年的皮尔森和赖安和1985年的皮尔森）
另一方面,审计员事实的而非感知的独立性缺乏方面的调查报告几乎完全无法获得.因此,送至注册会计师的调查结果同样存在这样的问题,是否该收件人曾经亲自答应负责一个或多个佩里法案（Perry acts,专业词汇,请查实）.收件人显然需要被迫对这个问题做出回答,因此非常难得到诚实的或其他答案.如果确定某位注册会计师曾经负责佩里法案,该人应接受训诫并（或者）受到法律诉讼.基于这个原因,使用随机响应(RRT)研究方法来确保回答者是匿名的.
审计员独立性缺乏的文献有很多（领会,例如,1976年的拉文、1981年的肖克力、1982年的皮尔森和赖安和1985年的皮尔森）
另一方面,审计员事实的而非感知的独立性缺乏方面的调查报告几乎完全无法获得.因此,送至注册会计师的调查结果同样存在这样的问题,是否该收件人曾经亲自答应负责一个或多个佩里法案（Perry acts,专业词汇,请查实）.收件人显然需要被迫对这个问题做出回答,因此非常难得到诚实的或其他答案.如果确定某位注册会计师曾经负责佩里法案,该人应接受训诫并（或者）受到法律诉讼.基于这个原因,使用随机响应(RRT)研究方法来确保回答者是匿名的.
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