| Chinese to English Translation (中译英) |
| 摘要：独立审计在我国日益受到社会的关注和重视，我国独立审计制度自恢复以来，经过短时期的飞跃式发展，初步建立了具有中国特色的独立审计体系。但在现实操作中存在审计准则与法律法规渗透力不强，审计过程进行主观判断，程序简单化等情况。本文对独立审计存在的问题进行分析，并提出了相应的对策。
Abstract: Independent auditing has received more and more attention in
our country. Since the resumption of the independent auditing system,
the system has experienced leapfrog development. An independent auditing
system with Chinese characteristics has taken shape. However, there are
problems such as the weak enforcement of existing auditing regulations
and laws, subjective judgment in the process of auditing and simplified
procedures. This essay attempts to examine and analyze these problems
which exist in auditing and propose corresponding solutions. China Gemini Translation Services |