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1、本科毕业论文(设计)外文翻译外文题目TheRealitiesofAuditor’sIndependenceandObjectivity外文出处JournalofAccounting–Business&Management外文作者M.KrishnaMoorthy原文:TheRealitiesofAuditor’sIndependenceandObjectivityAhsonUmar(2004)statesthatauditing,likeotherprofessions,requiresitsmemberstomakeimparti
2、alandobjectivejudgements.Therearestandardsandrulesgoverningtheworkofauditorsthatemphasizetwofundamentalissues:First,theneedforauditorstoavoidanyadditionaleconomictieswiththeclient,and,second,theneedtobeabsolutelyobjectiveintheirapproachtotheauditandtheclient.However,t
3、herehasbeenconsistentcriticismaboutthequalityofaudits,especiallyaftertheSavingandLoansAssociationsfailureofthe1980s.Criticshavedocumentednumerousinstanceswhereauditorsfellshortoffulfillingtheirobligationstothesocietyforexample,auditorswerecriticisedfornotwarningshareh
4、oldersandpotentialinvestorsaboutthegoingconcernproblemsofcompaniesthatsubsequentlyfailed.Theauthordisplaystwoschoolsofthoughtsinhisarticleoneofwhichisthatinanactualauditsituation,theauditormustmaintainacloserelationshipwithhis/herclientinordertounderstandtheoperations
5、andobtainappropriateinformationessentialtotheformationofhis/heropinion.Ontheotherhand,itispsychologicallyimpossibleforauditorstobeindependentandobjectivebecause,evenanauditorpossessingahighlevelofintegrity,cannotignorepressureenforcedbymanagementowingtotheirpowertohir
6、eandfireauditorsatwill.Theynotonlyhavetorelyonthemanagementforevidencebutalsoforfuturestreamsofrevenuesthatcanonlybeensurediftheycontinuetoserveintheircapacityasauditors.Theauthornotesthat,insituationswhenthemanagementistruthfulandhonest,therelationshipbetweenthemanag
7、ementandtheauditorisofcollaborationandtheauditorcancompletetheassignmenttohis/hercompletesatisfaction.However,insomesituationstherelationshipbetweentheauditorsandthemanagementmaybeantagonisticandanecdotalevidencesuggeststhat,insuchsituations,clientpressureonauditorsma
8、yconstituteathreattoauditorindependenceandobjectivity.Therefore,itwouldbeinaccuratetoassumethatthereisindependenceofjudgemen