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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,requiresitsme
2、mberstomakeimpartialandobjectivejudgements.Therearestandardsandrulesgoverningtheworkofauditorsthatemphasizetwofundamentalissues:First,theneedforauditorstoavoidanyadditionaleconomictieswiththeclient,and,second,theneedtobeabsolutelyobjectiveintheirappr
3、oachtotheauditandtheclient.However,therehasbeenconsistentcriticismaboutthequalityofaudits,especiallyaftertheSavingandLoansAssociationsfailureofthe1980s.Criticshavedocumentednumerousinstanceswhereauditorsfellshortoffulfillingtheirobligationstothesocie
4、tyforexample,auditorswerecriticisedfornotwarningshareholdersandpotentialinvestorsaboutthegoingconcernproblemsofcompaniesthatsubsequentlyfailed.Theauthordisplaystwoschoolsofthoughtsinhisarticleoneofwhichisthatinanactualauditsituation,theauditormustmai
5、ntainacloserelationshipwithhis/herclientinordertounderstandtheoperationsandobtainappropriateinformationessentialtotheformationofhis/heropinion.Ontheotherhand,itispsychologicallyimpossibleforauditorstobeindependentandobjectivebecause,evenanauditorposs
6、essingahighlevelofintegrity,cannotignorepressureenforcedbymanagementowingtotheirpowertohireandfireauditorsatwill.Theynotonlyhavetorelyonthemanagementforevidencebutalsoforfuturestreamsofrevenuesthatcanonlybeensurediftheycontinuetoserveintheircapacitya
7、sauditors.Theauthornotesthat,insituationswhenthemanagementistruthfulandhonest,therelationshipbetweenthemanagementandtheauditorisofcollaborationandtheauditorcancompletetheassignmenttohis/hercompletesatisfaction.However,insomesituationstherelationshipb
8、etweentheauditorsandthemanagementmaybeantagonisticandanecdotalevidencesuggeststhat,insuchsituations,clientpressureonauditorsmayconstituteathreattoauditorindependenceandobjectivity.Therefore,itwouldbeinaccuratetoassumethatthereisindependenceofjudgemen