关于审计的论文翻译However, different perspectives were found from oth

关于审计的论文翻译However, different perspectives were found from other researchers. Lawrence and Shaub (1997) examined auditors the ethical values in the USA. It was agreed that auditors’ ethical orientation and reasoning influence their professional and ethical decisions, thus impacting users of the financial statements. Lawrence and Shaub (1997) expected that the longer auditors are involved in the profession, the more they would be concerned with professional ethical issues. It was found that the partners in the Big 6 firms have the highest scores in respect of professional ethical issues and maintain high-ethical standards in the assurance work. Similarly, Beaulieu (2001) studied the effects of Canadian audit partners’ judgments of new clients’ integrity in risk judgments, audit evidence and fees in the assurance work. Auditors compensated the high-risk clients and low-integrity judgments by collecting greater audit evidence and seeking higher fees. This showed the auditors would increase audit work when they judged the client integrity to be below what they viewed to be normal. Thus, the auditors perceived to be concerned with the client integrity and maintain high level of assurance services, as there may be risk of fraud. It was further found that auditors would continually adjust evidence collection once the audits commenced in response to evaluations of client integrity, with a view to maintaining a high level of reasonable assurance in the audit and ensuring that the financial statements are free from material misstatements (Arens et al., 2006).求此段翻译,不要谷歌或是有道等翻译工具翻出来的.求高手帮忙!