資源描述：
《審計(jì)獨(dú)立性的缺失和審計(jì)失敗》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
1、外文翻譯原文AuditorIndependenceDenciencies&AllegedAuditFailuresMaterialsource:http://springer.lib.tsmghua.edu.cnAuthor:MichaelA.PearsonABSTRACT:Somecriticsoftheaccounting/auditingprofessionintheUnitedStatesclaimthatindependence-relatedqualitycontrolproblemsarethecauseofanincreasedn
2、umberofallegedauditfailures.Certifiedpublicaccountants(CPAs)werequeriedregardingindependenceimpairmentintheirprofession.QuestionnaireresultsindicateanumberotCPAsbelieveindependencedencienciesexist,andsomeCPAsadmittopersonalindependenceimpairment.Arecentrashofallegedauditfailu
3、resintheUnitedStateshascausedconsiderableconcernamongusersoffinancialstatementsandhasbroughtrenewedattentiontotheethicalconceptofauditorindependence.Klott(1984)reportsthattheauditingprofessionappears"pressuredbyfiercecompetitionforclientstocutcostsonauditexaminationsatatimewh
4、enbusinesstransactionshavebecomemorecomplicatedtotraceandevaluate.”Hefurtherstates，"Thereisaddedconcernthatcompetitivepressuresmayhaveerodedsomeoftheindependenceoftheauditor?…[The]fightforclientsmayforcetheauditortobendmsopinioninmarginalcasesinfavorofaclientandtoendorseacomp
5、any'sfinancialstatementratherthanrisklosingtheclient.MTheAmericanInstituteofCertifiedPublicAccountants(AICPA)hasidentifiedImprovingtheQualityofPracticebyCPAs'asoneof14majorissuesconfrontingtheaccounting/auditingprofession.IndependenceandObjectivity1isanothercriticaltopic(AICP
6、A,1984).Thisarticleprovidesempiricaldataonthesemattersanddiscussestheextenttowhichcertainindependence-relatedqualitycontrolproblemsexist.ReasonsforauditfailuresAnauditfailuretakesplacewhenanauditorindicatestothepublicthataclient’sfinancialstatementsarefairlypresentedinaccorda
7、ncewithgenerallyacceptedaccountingprincipleswheninfacttheyarenot.Perry(1984)，formerchiefaccountantoftheU.S.SecuritiesandExchangeCommission’sDivisionofEnforcement,believesthefivemostcommonreasonsforauditfailures(hereafterdescribedasthePeiTyacts1)areMscoperestrictions,incompete
8、nce,auditingbyconversation，notcriticallyevaluatingtransactions，[and]
