audit client造句
例句与造句
- Reconsideration of the reform of audit client ' s system
审计委托人制度改革的重新思考 - The innovations : 1 、 research method , the use of empirical research method for the empirical relationship between the audit client ’ s importance and the
本文的创新之处: 1 、研究方法,采用实证研究方法检验审计客户重要性与审计质量的实证关系。 - This research is based on the investigation of present situation on chinese auditing quality , and examines the empirical relationship between the audit client ’ s importance and auditing quality
本文在对中国审计质量现状调查的基础上,研究审计客户重要性与审计质量的实证关系。 - He will further please the big four by signalling that he plans no early crackdown on their ability to do lucrative tax work for audit clients
他还向四大事务所发出信号，暗示自己不打算过早压制它们，让他们继续有能力为审计客户提供赢利丰厚的税务服务，这会进一步赢得四大事务所的好感。 - Audit quality is denoted as united probability , which lies on auditor finding , reporting or disclosing the special violating behavior in accounting information of audited client
审计质量可表述为审计师发现被审计单位会计系统中某一特定违约行为并对己经发现的违约行为进行报告或者披露的联合概率。 - It's difficult to find audit client in a sentence. 用audit client造句挺难的
- Beyond these prohibitions , a registered public accounting firm may engage in any non - auditing service ( including tax services ) for an audit client only if the such service is approved in advance by the client ' s audit committee
除上述事项之外，备案登记的注册会计师事务所只有在事先征得审计客户的审计委员会同意方可进行非审计业务（包括税务服务） 。 - A substantial majority of respondents ( 82 % ) thought that communication between the auditor and those charged with governance of the audit client relating to significant facts and matters that bear upon the auditors ' objectivity and independence is working effectively
的被调查者认为审计人员与其审计客户就那些关乎审计客观性、独立性，且与公司治理目标有关的重大事项的沟通越来越有效。 - After advising them against further marketing of aggressive tax shelter products to companies , mr mcdonough plays down the prospect of the pcaob quickly drawing up rules to prohibit tax work for audit clients
麦克唐纳先生先向四大事务所提出建议，劝告它们不要进一步向企业推销激进的避税产品，然后再淡化一种可能性，即上市公司会计监管委员会将很快制订规则，禁止事务所为审计客户提供税务服务。 - Since then japan ' s financial regulator has suspended the audit licence of pwc ' s japanese arm for two months and ernst & young ' s american arm was banned in 2004 for six months from taking on new public - company audit clients for reckless and negligent conduct
打那之后，日本金融监管机构暂停普华永道的审计资格两个月，并且安永美国分支也在2004年因为鲁莽和疏忽行为在6个月内被禁止吸纳更多的上市公司审计业务。 - The existence of economic incentives reduces the auditor ’ s negotiated strength in front of the audit client . when the audit client ’ s importance increases , that is to say the auditor ’ s negotiated strength improves , the auditor as a rational economic man is likely to pursue his benefit extremely farther , sacrificing the auditing quality ? ? reporting favorably to more important client
经济依赖性的存在降低了审计师在审计客户面前的谈判力,当审计客户的重要性增大时,即增强了审计客户的谈判力,作为理性经济人的审计师极有可能追求自己利益的最大化而牺牲审计质量? ?出具有利于重要客户的审计意见。 - Based on the data of 2002 financial reports of the listed companies and mutiple variables regressive model , after eliminating the financial category listed companies , ipo companies and the negative net assets of the companies , we conclude that the auditing quality of the cpa firms in our country is increasing generally , and the increase of the audit client ’ s importance does not damage the auditing quality ; with the increase of the audit client ’ s importance , the auditing quality in the big cpa firms goes well , while the auditing quality in the small cpa firms goes bad regardless of the audit client ’ s importance is high or low
本文利用2002年我国上市公司的有关数据,剔除了金融类上市公司、 ipo公司及净资产为负数的公司,建立多变量回归模型进行实证检验,实证结果表明:我国事务所审计质量普遍有所提高,审计客户重要性的增加并没有损害审计质量,并且在大事务所中,随着审计客户重要性的提高审计质量反而更高,而在小规模事务所中,无论审计客户重要性高或低,审计质量都比较低。