英语翻译Investigations of questionable accounting practices empl
来源:学生作业帮 编辑:作业帮 分类:综合作业 时间:2024/08/24 05:57:17
英语翻译
Investigations of questionable accounting practices employed by major firms have brought the issue of auditor independence to the forefront.New SEC proxy disclosure requirements reveal an average non-audit services (NAS) fee to audit fee ratio of over 200 percent.The magnitude of these NAS fees and advocacy issues they raise increase concerns about auditor independence and the investing public’s perceptions of the auditor and the financial statements themselves.When graduate business students,acting as investors,viewed financial information and audit fee disclosures about a firm,their perceptions of auditor independence,audit quality and the attractiveness of the firm as an investment were negatively affected by the provision of NAS,but their auditor knowledge and financial statement reliability perceptions were not affected.Regression analysis confirmed that audit quality perceptions are primarily influenced by auditor knowledge and independence perceptions.
Investigations of questionable accounting practices employed by major firms have brought the issue of auditor independence to the forefront.New SEC proxy disclosure requirements reveal an average non-audit services (NAS) fee to audit fee ratio of over 200 percent.The magnitude of these NAS fees and advocacy issues they raise increase concerns about auditor independence and the investing public’s perceptions of the auditor and the financial statements themselves.When graduate business students,acting as investors,viewed financial information and audit fee disclosures about a firm,their perceptions of auditor independence,audit quality and the attractiveness of the firm as an investment were negatively affected by the provision of NAS,but their auditor knowledge and financial statement reliability perceptions were not affected.Regression analysis confirmed that audit quality perceptions are primarily influenced by auditor knowledge and independence perceptions.
由主流公司斥资、针对存疑的各项会计业务所展开的调查,使得“审计方独立性”成为问题焦点.证交会新披露原则显示非审计费额是审计费额的两倍.庞大的非审计费与议题倡导提升了社会对审计方独立性、投资界对审计方及财务报表关注度.在商科研究生以投资方视角审视公司财务信息及审计费用的披露情况时,非审计费用的支出会对审计方独立性、审计质量、以及该公司作为投资对象的吸引力产生感性负面影响;而不会对审计方专业知识及财务报表的可靠度造成感性影响.经回归分析证实,审计质量的感性认可受审计方专业知识和独立性双方面综合影响.
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