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audit independence中文什么意思

发音:   用"audit independence"造句
  • 审计的独立性
  • audit:    n. 1.会计检查,查账。 2.(地主与佃户间的)决算。 ...
  • independence:    n. 1.独立,自主,自立 (of; on)。 2.足够 ...
  • independence:    n. 1.独立,自主,自立 (of; on)。 2.足够维持闭居生活的收入。 3.独立心,自恃心。 national independence 民族独立。
  • on independence:    谈自立
  • audit:    n. 1.会计检查,查账。 2.(地主与佃户间的)决算。 vt.,vi. 1.检查,查(账)。 2.〔美国〕(大学生)旁听(课程)。 commissioners of audit 会计检查官。
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  1. After the security act of 1933 & the security exchange act of 1934 , all kinds of acts & regulations concerned audit independence began taking shape . many organizations such as sec , aicpa , isb and asb are making great efforts to set up regulations about audit independence and the series activities reached the summit after enron ' s failure . sabanes - oxley act of 2002 is a epoch - making lawful literat ure , which establishes the bases for the future lawful construction
    因此,自美国1933年《证券法》和1934年《证券交易法》面世以来,各种有关独立性的法律法规纷纷出笼,在美国, sec 、 aicpa 、 ise及asb等诸多机构均致力于审计独立性相关的法律法规建设,这一系列立法活动在安然事件后达到顶峰, 《 2002年萨宾纳斯-奥克斯利法案》是一划时代的法律文献,它为美国审计独立性相关的法律法规的未来制定奠定了基础。
  2. This writing provides corresponding solutions such as gradually perfect every concerned law and rule , improve the audit independence of certified accountant , enlarge the degree of supervising information disclosure , and etc . the structure of this writing is as follows : the first chapter is economical think of accounting information disclosure , analyzes value rule in the stocks market , the degree of effect which accounting information affects on stocks price , respective countermeasure of companies , investors and supervision department , the contradiction between information providers and users , the necessities of supervising concerned information disclosure . the second chapter introduces the specific implication of supervising information disclosure and points out their supported theories
    本文的结构体系为:第一章会计信息披露的经济学思考,分析了股票市场中的价值规律、会计信息对股票价格的影响程度、上市公司和投资者及监管部门各自的对策、信息的供给方和使用者的矛盾以及进行信息披露管制的必要性;第二章上市公司信息披露管制,介绍了信息披露管制的具体含义和有关信息披露管制的各种理论,指出其理论支持。
  3. Through the analysis of the five factors that affect the folk audit independence , the author proposes some relevant countermeasures in the following five aspects : improve the audit relation of our country ' s chartered accountants and the non - audit service , expand the accounting firm scale and carry out vigorously the partnership system , change the present payment method to " who profits , who entrusts , who pays money " and establish a perfect civil compensation system , and enlarge profession supervising and managing and law enforcement strength
    摘要通过对影响民间审计独立性的五个因素的论述,提出了改善我国注册会计师审计关系,改善非审计服务,扩大会计师事务所规模,大力推行合伙制,将现行付款方式改为“谁受益,谁委托,谁付款”和建立完善的民事赔偿制度,加大行业监管和执法力度等五个方面的对策。
  4. If we view the thesis in the time sequence ( vertically ) , the part actually is the extension of the brief history of the development of non - audit services . with the background of the status of cpa profession and non - audit services in western countries and with the material of the incident of enron and andersen , the part expounds the effect of non - audit services on audit independence from theoretic analysis level and practice policies level , at last comes to the conclusion : non - audit services is a " double - edged sword " , which " advantage edge " and " disadvantage edge " will exert different influence on accounting firms in different phase of their development
    本部分以“西方”国家注册会计师行业(主要是“四大” )以及非审计服务的发展现状( 20世纪90年代中内容提要期至21世纪初)为背景,以安然事件为素材,从理论分析和实务政策两个层面详尽透彻地论述了非审计服务对审计独立性的影响,得出最后的结论:非审计服务是一把“双刃剑” ,它的“利锋”和“弊锋”在会计师事务所的不同发展时期会发挥不同的作用。
  5. 6 ) analyzing other problems in performance auditing for countermeasures . the actual audit mode cripples auditing independence ; economic environment makes against applying performance auditing of our government ; legal norm on auditing is not sufficient for
    存在的其他问题有:现行审计模式有损审计独立性,经济环境不利于开展政府绩效审计,审计法律环境不能提供足够的法制保证,技术手段的落后,不利的社会环境,审计任务重与审计力量不足的矛盾突出,政府绩效审计的基础薄弱。

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