实质独立性(independence in fact)指审计人员在工作中不受个人或外界因素的约束、影响和干扰,保持客观无私的精神态度和意志。实质独立性 .
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[审计]?实质上的独立性
... 实证性审计技术 substantive audit technique 实质上的独立性 independence in fact 实质审计 real audit ...
双语例句
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Infact, oil independence is a chimera for America and China alike.
事实上不论是美国还是中国想要独享石油都是一个疯狂的想法。
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In the process of globalization, each national culture is in reality a fusion of several cultures, in spite of the fact that each national culture retains an independence from the others.
The independence of the act of authorization in the voluntary agency is an objective fact, and it is the premise to probe the non-causative nature within the act of authorization.