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首页> 外文会议>2011 International Conference on Computer Science and Service System >The coordinative vital significance and mutually inclusive of auditng independence and competence to Australian listed companies
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The coordinative vital significance and mutually inclusive of auditng independence and competence to Australian listed companies

机译：具有协调性的重要意义，并相互包括审计对澳大利亚上市公司的独立性和能力

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Independence and competence are the two fundamental characters of auditing, but the competence is always ignoring in many instances. Australia researches the competence of auditing is earlier in the world, but still exists with much insufficiency; so the study of such case in Australia is necessary and useful to other countries. This essay is to examine the importance and relationships of these two characters in Australia. By means of secondary research, the relevant evidence and argument was selected into four terms below: the status of independence and competence in Australian, the Australian auditing independence safeguard and its importance, the broadened definition of competence and its significance, and the coordinative importance and mutual inclusion between independence and competence. Based on these discussions, a conclusion can be drawn that the two characters are interrelated and vital in the same distance of auditing activity.
机译：独立性和能力是审计的两个基本特征，但是在许多情况下，能力总是被忽略。澳大利亚研究审计的能力是世界上较早的，但是仍然存在很多不足;因此，在澳大利亚对这种情况进行研究对于其他国家来说是必要且有用的。本文旨在研究这两个角色在澳大利亚的重要性和关系。通过二次研究，相关证据和论据被选为以下四个术语：澳大利亚人的独立性和能力状况，澳大利亚审计独立性保障措施及其重要性，权限及其意义的扩大定义以及协调性重要性和重要性。独立性与能力之间的相互包容。根据这些讨论，可以得出结论，在相同的审计活动距离内，这两个字符是相互关联且至关重要的。

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