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独立审计的优缺点是什么？
问：独立审计的优缺点是什么？
&&&&& 答：独立审计的优点是设计人员与管理当局不存在行政上的依附关系，不需看企业的眼色行事，只需对国家、社会和法律负责，因而可能保证审计的独立性和公正性。 　
&&&&&& 但是，对于外来的审计人员不了解内部的组织结构、生产流程和经营特点，在对具体业务的审计过程中可能产生困难。此外，处于被审计地位的内部组织成员可能产生抵触情绪，不愿积极配合，这也可能增加审计的难度。
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财税实务操作
作者：戴盛仪
出版社：中国商业出版社
现价：￥ 30元&&&
作者：刘正兵
出版社：中国商业出版社
现价：￥ 30元&&
| 法规法库 |the meaning of the auditor independence 是什么?审计独立性的意义 500字左右_百度作业帮
the meaning of the auditor independence 是什么?审计独立性的意义 500字左右
the meaning of the auditor independence 是什么?审计独立性的意义 500字左右
Auditor independence refers to the independence of the internal auditor or of the external auditor from parties that may have a financial interest in the business being audited.Independence requires integrity and an objective approach to the audit process.The concept requires the auditor to carry out his or her work freely and in an objective manner.Independence of the internal auditor means independence from parties whose interests might be harmed by the results of an audit.Specific internal management issues are inadequate risk management,inadequate internal controls,and poor governance.The Charter of Audit and the reporting to an Audit Committee generally provides independence from management,the code of ethics of the company (and of the Internal Audit profession) helps give guidance on independence form suppliers,clients,third parties,etc.Independence of the external auditor means independence from parties that have an interest in the results published in financial statements of an entity.The support from and relation to the Audit Committee of the client company,the contract and the contractual reference to public accounting standards/codes generally provides independence from management,the code of ethics of the Public Accountant profession) helps give guidance on independence form suppliers,clients,third parties...Internal and external concerns are convoluted when nominally independent divisions of a firm provide auditing and consulting services.The Sarbanes-Oxley Act of 2002 is a legal reaction to such problems.This article mostly deals with the independence of the statutory auditor (commonly called external auditor).For the independence of the Internal Audit,see Chief audit executive,articles "Independent attitude" and "organisational independence",or organizational independence analysed by the IIA.The purpose of an audit is to enhance the credibility of financial statements by providing written reasonable assurance from an independent source that they present a true and fair view in accordance with an accounting standard.This objective will not be met if users of the audit report believe that the auditor may have been influenced by other parties,more specifically company managers/directors or by conflicting interests (e.g.if the auditor owns shares in the company to be audited).In addition to technical competence,auditor independence is the most important factor in establishing the credibility of the audit opinion.Auditor independence is commonly referred to as the cornerstone of the auditing profession since it is the foundation of the public’s trust in the accounting profession.Since 2000,a wave of high profile accounting scandals have cast the profession into the limelight,negatively affecting the public perception of auditor independence.您的举报已经提交成功，我们将尽快处理，谢谢！
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