medium level中文什么意思

例句与用法

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1. The medium level is the auditing relationship : board of directors as auditreceiver , manager as auditee , cpa as auditor , and this auditing relationship is derived from the principal - agent relationship between board of directors and manager , the top level is the auditing relationship : shareholder meeting as auditreceiver , board of directors as auditee , cpa as auditor , and this auditing relationship is derived from the principal - agent relationship between shareholder meeting and board of directors
   三种不同层次的委托代理关系产生出三种不同的审计关系，即：一、经理作为审计委托人，员工(会计)作为被审计人，注册会计师作为审计人的审计关系；二、董事会作为审计委托人，经理作为被审计人，注册会计师作为审计人的审计关系；三、股东大会作为审计委托人，董事会作为被审计人，注册会计师作为审计人的审计关系。