关于审计的论文翻译However, different perspectives were found from other researchers. Lawrence and Shaub (1997) examined auditors the ethical values in the USA. It was agreed that auditors’ ethical orientation and reasoning influence their

关于审计的论文翻译However, different perspectives were found from other researchers. Lawrence and Shaub (1997) examined auditors the ethical values in the USA. It was agreed that auditors’ ethical orientation and reasoning influence their
关于审计的论文翻译
However, different perspectives were found from other researchers. Lawrence and Shaub (1997) examined auditors the ethical values in the USA. It was agreed that auditors’ ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of the financial statements. Lawrence and Shaub (1997) expected that the longer auditors are involved in the profession, the more they would be concerned with professional ethical issues. It was found that the partners in the Big 6 firms have the highest scores in respect of professional ethical issues and maintain high-ethical standards in the assurance work. Similarly, Beaulieu (2001) studied the effects of Canadian audit partners’ judgments of new clients’ integrity in risk judgments, audit evidence and fees in the assurance work. Auditors compensated the high-risk clients and low-integrity judgments by collecting greater audit evidence and seeking higher fees. This showed the auditors would increase audit work when they judged the client integrity to be below what they viewed to be normal. Thus, the auditors perceived to be concerned with the client integrity and maintain high level of assurance services, as there may be risk of fraud. It was further found that auditors would continually adjust evidence collection once the audits commenced in response to evaluations of client integrity, with a view to maintaining a high level of reasonable assurance in the audit and ensuring that the financial statements are free from material misstatements (Arens et al., 2006).
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关于审计的论文翻译However, different perspectives were found from other researchers. Lawrence and Shaub (1997) examined auditors the ethical values in the USA. It was agreed that auditors’ ethical orientation and reasoning influence their
然而,其他研究人员从不同的视角发现：在美国大家认为劳伦斯(1997)检查和Shaub审计师的伦理价值,是一致的.审计师的伦理取向和推理影响他们的专业和道德决策,从而影响使用者的财务报表.劳伦斯(1997)和Shaub审计师将比预期更长的时间参加到职业中,这会让人们会感到更担心专业问题和伦理问题.结果发现,企业有六大方面得分最高的专业伦理问题和维护high-ethical标准,在保证工作运行.同样,2001年比柳在加拿大研究了影响审计的判断和新客户的诚信风险判断以及审计证据和费用的保证工作.审计师补偿了高风险客户和low-integrity判断需更大程度的审计证据收集、追求更高的费用.这表明审计师会增加他们的判断审计工作.客户完整看什么是正常的.因此,审计师看成是关心客户的完整性和维持高水平的审计服务,因为可能会有诈骗罪的风险.并进一步发现,审计师会不断调整审计证据的收集,一旦开始回应客户诚信评估,就保证高水平的保持合理性,和保证在审计财务报表的无实质性
(高家俊 王汝成等,2006).