標準審計報告 的英文怎麼說

中文拼音 [biāozhǔnshěnjìbàogào]
標準審計報告 英文
standard audit report
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 審 : Ⅰ形容詞（詳細; 周密） careful Ⅱ動詞1 （審查） examine; go over 2 （審訊） interrogate; try 3 [書...
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 報 : Ⅰ動詞1 （告知; 報告） report; declare; announce 2 （回答） reply; respond; reciprocate 3 （答謝）...
  • 告 : 告動詞（由上至下告知） officially announce
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  • 報告 : 1. （告訴） report; make known; inform 2. （講演; 書面申請或總結） report; speech; talk; lecture; advisory
  1. The contents of auditing report and scholiums of accounting statements are emphases in this chapter. at the end of this chapter, it ' s pointed that nonscheduled information such as reports from the board of directors and other reportages

    審計報告是我們分析上市公司財務報表前首先應該閱讀的資料，因此，本文重點介紹審計報告的內容，說明非標準無保留意見的審計報告是分析上市公司財務信息的重要參考資料。
  2. After demonstration we can get the main conclusions : there are notable positive relativity between audit fee and audtee ' s total assetses or subsidiaries, and auditor ' s scale ; while the audit opnion is not clean, audit fees are higher, but audit quality are n ' t increased that suggestes that independentance in chinese public audit market is negative. ; when auditors give special audit or consultations, they may demand more audit fees and their auditees may buy audit opinions ; there is pricing - cutting when cpa audit listed companies that need middle audit or special audit or consultations for the first time ; there is also a unprompted price bottom line in chinese public audit market, but audit quality is n ' t improved for it

    通過實證，得出的結論主要有：我國證券市場的審計費用和客戶資產、經營規模、事務所規模顯著正相關；出具非標準無保留意見的審計報告，審計費用較高，但審計質量並沒有提高；提供專項審計或管理咨詢服務的事務所收取的審計費用顯著偏高，上市公司有利用這些服務收買審計意見的行為；在有中期審計和專項審計或管理咨詢的公司，注冊會計師初次審計存在一定的「削價」行為；上市公司獨立審計市場自發形成審計價格下限，但沒因此促成審計質量自發的提高。
  3. Tooling fabrication following, trial shot evaluation, explosive assembly drawing, incoming mechanical parts inspection criteria, packing design and instruction, bom preparation and project following, sample assembly and report. new vendor audit

    產品模具製作跟進，試產評估，爆炸組裝圖製作，來料機械部件檢驗標準，包裝設計與指引， bom製作及項目跟進，樣品組裝與報告，新供應商評審。
  4. The financial statements have been audited, and for which xxx accounting firm has been issued qualified opinions

    Xxx會計師事務所為本公司出具了標準無保留意見的審計報告。
  5. Professional standards ' means : ( a ) accounting principles that are ( 1 ) established by the standard setting body ; and ( 2 ) relevant to audit reports for particular issuers, or dealt with in the quality control system of a particular registered public accounting firm ; and ( b ) auditing standards, standards for attestation engagements, quality control policies and procedures, ethical and competency standards, and independence standards that the board or sec determines ( 1 ) relate to the preparation or issuance of audit reports for issuers ; and ( 2 ) are established or adopted by the board or promulgated as sec rules

    專業標準：是指（ a ）那些（ 1 ）由標準制訂機構建立，並且（ 2 ）與特定的發布者的審計報告相關，或針對特定的注冊會計師事務所的質量控制系統的會計準則；同時（ b ）由本委員會或證券與交易委員會確立的（ 1 ）與發布者的審計報告的編制或發布有關的；並且（ 2 ）由本委員會制訂或采納的，或由證券與交易委員會頒布的，各種報表審計的審計準則、標準，質量控制政策及其程序、道德與勝任能力標準，獨立性標準，等等。
  6. The top priority for reform should be restoring the rights of affected shareholders and lenders to sue managers and auditors for false or misleading reporting

    會計標準革新的關鍵在於恢復利益受到侵害的股東和債權人就有誤導性的財務報告對管理者和審計人員提出起訴的權利。
  7. Prepare quality audits, spc data, and daily reports to measure quality performance of production department

    準備質量審計， spc數據，及日常報告以衡量生產部門的質量標準。
  8. Some foreign literatures use the samples of our capital market, but the data is before 2000. however, there is something new after 2000. there are fewer national literatures investigating the timeliness of the annual announcements. after the comparisons and estimations of the foreign and national literatures, our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them. the sample consist the announcements after 2000 and we consider our special background too, so it is more applicable to the chinese environment

    本文研究發現在審計意見相同的情況下，有負的未預期盈餘的公司比有正的未預期盈餘的公司公布年報的時間要晚;而在未預期盈餘的性質相同的情況下，沒有得到標準審計報告的公司比得到標準審計報告的公司公布年報的時間要晚;而且不僅未預期盈餘的方向會影響公司公布年報的時間，未預期盈餘的大小也會影響公司公布年報的時間;未預期盈餘和審計意見的類型存在相關關系;公司的股權性質也會影響公司公布年報的時間。
  9. Ministry of finance promulgated " china to register pours accountant to audit criterion 1501st - report of audits " to carry on the omni - directional revision to the original standard report of audit, this formed the audit opinion and the writing up report of audit promoter action regarding standard chartered accountant, but has not been able to maintain with the audit goal development request should perform identically to revise

    摘要財政部頒布的《中國注冊會計師審計準則第1501號審計報告》對原有的標準審計報告進行了全方位的修訂，這對于規范注冊會計師形成審計意見和出具審計報告起到促進作用，但未能與審計目標的發展要求保持一致應加以修正。
  10. Reports differ in nature, but in all cases they must inform readers of the degree of correspondence between quantifiable information and established criteria

    審計報告在種類上有所不同，但是任何審計報告都必須向報告的讀者申明被審查的數量信息與有關標準的符合程度。
  11. A systematic examination of financial statements usually by an independent chartered accountant, with the objective of expressing an opinion on the truth and fairness with which the statements present the financial position, the results of operations and on whether the statements are drawn up in accordance with the relevant law and accounting standards

    審計是對財務報告的系統性檢查，通常由一家獨立的注冊會計師進行，目標是對財務報告是否真實公正地反映了公司的財務狀況和經營結果以及財務報告的編制是否符合相關法律與會計準則發表意見。
  12. After years of toil, auditing firms are still wrestling to reconcile america ' s rules - based gaap ( generally accepted accounting principles ) with their international counterpart, ifrs ( international financial reporting standards ), which rely more on broad principles

    雖然經過了數年的苦鬥，審計公司之間仍然糾纏於美國制定的所謂「公認會計準則」 （ gaap ）和基於更廣闊準則的「國際財務報告標準」 （ ifrs ） ，到底熟優熟劣的問題上。
  13. First, this dissertation analyzes the necessity of the new systems in economic theory, and then in the perspectives of the listed companies through analyzing the nonstandard auditing reports from 1998 to 2001, investigated the new systems to find out if they had improved the quality of accounting information

    然後通過對98年到2001年被注冊會計師出具了非標準意見的上市公司的審計報告分析，從上市公司的角度看新制度的實施是否提高了上市公司的信息質量，緩解了以前年度存在的問題。
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