Knowledge reciprocal spillovers , as a special perspective to research the non - audit services ’ influence on audit services was first developed by simunic in 1984 知识溢动效应,作为研究非审计服务对审计服务影响的一个特殊角度,由simunic1984年在auditing , consulting , andindependence一文中首次提出。
Receiving , monitoring and reviewing complaints , providing internal inspection and auditing services to ensure that prevailing policies and procedures are executed properly , efficiently and cost effectively 接受,监察和覆检各项投诉,提供内部视察及审核服务,以确保现行政策和程序能适当及有效率地执行,且符合成本效益。
Receiving , monitoring and reviewing complaints , providing internal inspection and auditing services to ensure that prevailing policies and procedures are executed properly , efficiently and cost effectively 接受,监察和覆检各项投诉,提供内部视察及审核服务,以确保现行政策和程序能适当及有效率地执行,且符合成本效益。
Non - audit services ' means any professional services provided to an issuer by a registered public accounting firm , other than those provided to an issuer in connection with an audit or a review of the financial statements of an issuer 非审计服务:指由注册会计师事务所向报表发布者提供的、与其财务报表审计或复核无关的其他专业服务。