英语翻译Actual independence impairment The literature on perceptions of auditor independencedeficiencies is abundant (see,for example,Lavin,1976; Shockley,1981; Pearson and Ryans,1982; and Pearson,1985).On the other hand,reported research on actu

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英语翻译ActualindependenceimpairmentTheliteratureonperceptionsofauditorindependencedeficienciesisabundan

英语翻译Actual independence impairment The literature on perceptions of auditor independencedeficiencies is abundant (see,for example,Lavin,1976; Shockley,1981; Pearson and Ryans,1982; and Pearson,1985).On the other hand,reported research on actu
英语翻译
Actual independence impairment The literature on perceptions of auditor independence
deficiencies is abundant (see,for example,Lavin,1976; Shockley,1981; Pearson and Ryans,1982; and Pearson,1985).On the other hand,reported research on actual - not perceived -independence impairment is almost totally unavailable.For this reason the survey sent to the CPAs also contained questions pertaining to whether recipients
ever personally committed one or more of the Perry acts.Obtaining truthful responses - or any responses,for that matter - to questions which could certainly be viewed as threatening is,of course,a difficult task.If it were determined that a particular CPA had engaged in a Perry act,the CPA could be subject to disciplinary and/or legal actions.For this reason a
research method called the 'randomized responsetechnique' (RRT) was employed to assure respondents of anonymity.*

英语翻译Actual independence impairment The literature on perceptions of auditor independencedeficiencies is abundant (see,for example,Lavin,1976; Shockley,1981; Pearson and Ryans,1982; and Pearson,1985).On the other hand,reported research on actu
事实性的独立削弱
审计员独立性缺乏的文献有很多（领会,例如,1976年的拉文、1981年的肖克力、1982年的皮尔森和赖安和1985年的皮尔森）
另一方面,审计员事实的而非感知的独立性缺乏方面的调查报告几乎完全无法获得.因此,送至注册会计师的调查结果同样存在这样的问题,是否该收件人曾经亲自答应负责一个或多个佩里法案（Perry acts,专业词汇,请查实）.收件人显然需要被迫对这个问题做出回答,因此非常难得到诚实的或其他答案.如果确定某位注册会计师曾经负责佩里法案,该人应接受训诫并（或者）受到法律诉讼.基于这个原因,使用随机响应(RRT)研究方法来确保回答者是匿名的.

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实独减值对审计独立性的看法文献
不足之处是丰富（见，例如，拉文，1976;肖克利，1981; Pearson和里安斯，1982;和Pearson，1985）。另一方面，报告研究的实际 - 不自觉独立减值几乎完全是这个原因，调查unavailable.For发送到注册会计师也包含收件人是否有关的问题
曾经亲自致力于一个或acts.Obtaining佩里更真实的反应 - 或任何回应，为此事 - 为了这当然可以看作是具有威胁，当然，一项艰巨的任务问题。如果是确定一个特定的注册会计师在一家从事佩里行为，注册会计师可能会受到纪律处分和/或采取法律行动。基于这个原因，
研究方法称为'随机responsetechnique'（保留时间RRT）是用来保证不愿透露姓名的受访者.

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