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英语翻译In addition,in contrast to the AICPA Code of Ethics,Germ

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英语翻译
In addition,in contrast to the AICPA Code of Ethics,Germany does not permit auditors
to engage in direct,uninvited solicitation of competitor’s clients.As we discuss in Section 2.1.1,
a critical assumption of reputation models is that if a high-quality provider is caught ‘cheating’
consumers ‘punish’ them by curtailing purchases.That Germany restricts such competitive
behavior also biases against finding market-share evidence of a reputation rationale for auditing.To summarize,in Germany,the difficulty of successfully bringing suit against auditors
and a longstanding cap on investor damages reduces the insurance rationale for audit quality.As
such,Germany provides us an opportunity to cleanly examine the importance of the reputation
rationale for audit quality.However,because of the lesser role that auditors play in corporate
governance and institutional restrictions on competitive behavior,the German setting arguably
imposes obstacles to finding evidence consistent with a reputation rationale for quality.
并且,和美国会计师协会(AICPA)的道德规范相比,德国不允许审计员参与竞争对手的客户的未被邀请的直接招聘.如我们在2.1.1部分里讨论的,
一个假设的名誉模型的严格定义是:如果一个高质量的供应者被发现“欺骗”顾客,以缩减购买量来“惩罚”他们.
德国限制如此的竞争行为也是对以审计理论基础寻找市场份额证据闻名的偏见.
总结而言,在德国,成功控告审计师的困难和投资者的长期损失都会降低审计质量的保障
同样的,德国提供我们一个机会得以清楚地检验以审计质量闻名的理论基础的重要性.然而,由于审计师在团体支配和机构性限制的竞争行为中扮演的更小角色,正如可提出证据加以证明的那样,德国的环境背景给寻找以质量闻名的理论一致的证据强加了障碍