外文翻译--变化中的会计师审计独立性.docxVIP

附录The Varying Concept of Auditor IndependenceShifting with the Prevailing Environment，C. Richard BakerAUGUST 2005 - As CPA Journal Editor-in-Chief Robert Colson observed in his March 2004 column, “Auditor Independence Redux,” the concept of auditor independence has varied over the last 150 years. In a general sense, auditor independence has borne a relationship to the prevailing commercial environment in different time periods. There has not, however, been a clear transition from one concept of auditor independence to another. Frequently, more than one idea of auditor independence has been pre