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1、外文翻譯原文AuditorIndependenceDenciencies&AllegedAuditFailuresMaterialsource:http://springer.lib.tsmghua.edu.cnAuthor:MichaelA.PearsonABSTRACT:Somecriticsoftheaccounting/auditingprofessionintheUnitedStatesclaimthatindependence-relatedqualitycontrolproblemsarethecauseofanincreasednumberofallegedauditfai
2、lures.Certifiedpublicaccountants(CPAs)werequeriedregardingindependenceimpairmentintheirprofession.QuestionnaireresultsindicateanumberotCPAsbelieveindependencedencienciesexist,andsomeCPAsadmittopersonalindependenceimpairment.ArecentrashofallegedauditfailuresintheUnitedStateshascausedconsiderablecon
3、cernamongusersoffinancialstatementsandhasbroughtrenewedattentiontotheethicalconceptofauditorindependence.Klott(1984)reportsthattheauditingprofessionappears"pressuredbyfiercecompetitionforclientstocutcostsonauditexaminationsatatimewhenbusinesstransactionshavebecomemorecomplicatedtotraceandevaluate.
4、”Hefurtherstates，"Thereisaddedconcernthatcompetitivepressuresmayhaveerodedsomeoftheindependenceoftheauditor?…[The]fightforclientsmayforcetheauditortobendmsopinioninmarginalcasesinfavorofaclientandtoendorseacompany'sfinancialstatementratherthanrisklosingtheclient.MTheAmericanInstituteofCertifiedPub
5、licAccountants(AICPA)hasidentifiedImprovingtheQualityofPracticebyCPAs'asoneof14majorissuesconfrontingtheaccounting/auditingprofession.IndependenceandObjectivity1isanothercriticaltopic(AICPA,1984).Thisarticleprovidesempiricaldataonthesemattersanddiscussestheextenttowhichcertainindependence-relatedq
6、ualitycontrolproblemsexist.ReasonsforauditfailuresAnauditfailuretakesplacewhenanauditorindicatestothepublicthataclient’sfinancialstatementsarefairlypresentedinaccordancewithgenerallyacceptedaccountingprincipleswheninfacttheyarenot.Perry(1984)，formerchiefaccountantoftheU.S.SecuritiesandExchangeComm
7、ission’sDivisionofEnforcement,believesthefivemostcommonreasonsforauditfailures(hereafterdescribedasthePeiTyacts1)areMscoperestrictions,incompetence,auditingbyconversation，notcriticallyevaluatingtransactions，[and]
