独立性风险

基于粗糙集理论的CPA审计独立性风险评价

Evaluation of CPA audit independence risk based on the Rough Set Theory

基于粗糙集理论的CPA（注册会计师）审计独立性风险评价模型，旨在解决财务报表保险制度运作过程中的招投标管理问题。

The evaluation model of the CPA audit independence risk is to solve the bid management in the process of the Financial Statement Insurance .

民间审计的独立性风险研究

Research on Audit Independence Risk

这一框架解释、分析了导致独立性风险的外部诱因和抑制独立性风险的因素，对如何防范和控制独立性风险提出了建议。

Under this notion , we present an independence risk analytical framework which explains its incentives and mitigating factors . We also present suggestions to avoid and control independence risk .

另一方面，如果央行没有履行作为财政监管者的职责，那么其独立性将会面临风险。

On the other hand , a central bank that neglected its duties to play fiscal watchdog could risk its independence .

例如经济金融政策独立性丧失的风险，大规模资本流动逆转对经济金融稳定造成冲击的风险等。

For example , the risk of loss of the independence of economic and financial policies , the risk that massive reversal capital flows assault the economic and financial stability .

由于审计机关的独立性、审计风险机制、对审计结果的应用等方面均存在问题，致使对领导干部任期经济责任审计的监督作用难以发挥。

There are problems existing in the independence of audit unit , audit risk mechanism and the application of audit results etc. , which results in the restriction of the supervisory role of leaders economic responsibility audit during their term of office .

关键在于，它将让该监管机构对欧洲议会（europeanparliament）和欧洲理事会（europeancouncil）负有一些必要的责任，而不会对欧洲央行在货币事务上的独立性造成额外的风险。

Crucially , it would endow the supervisor with the necessary degree of accountability to the European Parliament and Council , with no additional risk to the independence of the ECB in monetary matters .

审计独立性与独立性风险文献的分析与回顾。

Literature Review Analysis on the audit independence independence risk .

海关工作责任重，权力大，是个专业性、独立性强、廉政风险大的行业。

Customs features professionalism , independence and high integrity risk with its great responsibility and power .

他在私有价值、类型独立、对称性以及风险中性的假定条件下证明了四种标准的拍卖方式是等收益的。

Based on the assumptions of private value , type of independent , symmetry and the risk neutral , he proved that the four standard auctions had the same revenues .

信用证是国际贸易中重要的信用结算工具，但是，由于信用证业务自身的复杂性和游离于基础合同的独立抽象性加重了风险防范和金融监管的难度。

Letter of credit is one of the most important trade settlement instruments in international business activities , but as a result of its characteristics of complexity , independence and abstract , there is a high occurring rate of fraudulent activities with letters of credit .

本文也就是站在现实问题的基础之上，针对审计独立性的必然衍生物&独立性风险问题进行论述，以期为会计师事务所、执业人员、监管者以及研究人员提供理论依据。

On the basis of practical problems , this paper puts great emphasis to discuss the independence risk-the derivative of audit independence , whose purpose is to offer theory foundation for accounting firms , CPAs , regulations and researchers .

第四章通过分析现行法律制度下社保基金委托资产的独立性的，指出社保基金立法的不足是产生社保基金的独立性风险的根源，进而提出立法建议。

Chapter four analyses the independence of social insurance property , author point out that the shortcoming of currency law is the origin of independence risk .