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PAGE8本科毕业论文（设计）外文翻译外文题目TheRealitiesofAuditor’sIndependenceandObjectivity外文出处JournalofAccounting–Business&Management原文：TheRealitiesofAuditor’sIndependenceandObjectivityAhsonUmar(2004)statesthatauditing,likeotherprofessions,requiresitsmemberstomakeimpartialandobjectivejudgements.Therearestandardsandrulesgoverningtheworkofauditorsthatemphasizetwofundamentalissues:First,theneedforauditorstoavoidanyadditionaleconomictieswiththeclient,and,second,theneedtobeabsolutelyobjectiveintheirapproachtotheauditandtheclient.However,therehasbeenconsistentcriticismaboutthequalityofaudits,especiallyaftertheSavingandLoansAssociationsfailureofthe1980s.Criticshavedocumentednumerousinstanceswhereauditorsfellshortoffulfillingtheirobligationstothesocietyforexample,auditorswerecriticisedfornotwarningshareholdersa