獨立審計員 的英文怎麼說

中文拼音 [dúlìshěnjìyuán]
獨立審計員 英文
independent auditor
  • 獨 : Ⅰ形容詞（一個） single; only; sole Ⅱ副詞1 （獨自） alone; by oneself; in solitude 2 （唯獨） only...
  • 立 : 動1 （站） stand; remain in an erect position 2 （使豎立; 使物件的上端向上） erect; stand; set up...
  • 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...
  • 員 : 員名詞1. （指工作或學習的人） a person engaged in some field of activity 2. （指團體或組織中的成員） member Ⅱ量詞（用於武將）
  • 獨立 : 1. （單獨站立） stand alone 2. （自主自立; 不受人支配） independence 3. （不依靠他人） independent; on one's own
  1. Each audit committee shall have the authority to engage independent counsel and other advisors

    每一個審計委員會都有權聘用獨立律師或其他顧問。
  2. Each issuer shall provide for appropriate funding, as determined by its audit committee, for payment of compensation to : ( 1 ) the registered public company accounting firm for audit reports ; and ( 2 ) any independent counsel or advisor retained by the audit committee

    每一個上市公司要提供由審計委員會確定的資金支持，用以償付： （ 1 ）編制審計報告的備案登記的注冊會計師事務所；和（ 2 ）審計委員會聘請的獨立律師或顧問。
  3. The decisions made by the board and the hkma under the dps legislation would be appealable to an independent tribunal

    可就委員會及金管局根據存保計劃法例所作決定向獨立審裁處提出上訴。
  4. In 2000, with the active promotion of chief arthur levitt, sec launched a spectacular campaign towards the revision of independence rules, which leaded to a war between non - audit services and the independence of cpa - the fuse of " independence war "

    2000年，美國證券交易委員會（ sec ）在其主席阿瑟?利維特（ arthurlevitt ）的極力推動下，開展了一場聲勢浩大的獨立性規則修訂運動，從而點燃了非審計服務與注冊會計師獨立性的大論戰? ? 「獨立戰爭」的導火索。
  5. Many industries have independent inspectors and auditors

    如今，許多行業都有獨立的監察員和審計師。
  6. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  7. Listed companies must have a minimum three - person audit committee composed solely of independent directors. no requirement for establishment or composition of nominating or compensation committees

    上市公司必須至少有一個完全由獨立董事組成的三人審計委員會。沒有對聘任委員會和報酬委員會的設立及其組成的規定。
  8. 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。
  9. We then discuss, from the perspective of economies of scale and economies of scope, the proper construction of the organizational and structural framework of a financial holding company and its subsidiaries to ensure that there is appropriate arrangement of the controlling - subsidiary relationship under the basic legal structure in respect of the size of business and the allocation of personnel in order to generate economic returns. the second chapter elaborates the financial holding companies and their subsidiaries, and seeks to provide possible solutions for challenges encountered. based on the author ’ s relevant experience in taiwan, this paper proposes a feasible arrangement of the organization and supervisory system for the board of directors, the supervisory board ( the board of corporate auditors ) and the management level, the underlying framework of which is mainly based on the regulatory structure of the us financial holding companies

    第三章就監事責任及職權詳細研究，由於中國采大陸法系之立法，對監事責任之掌握較不具體，爰引述了英美受託義務（ fiduciaryduty ）之觀念進行分析，而就監事職權，相對的也是職責，則提出世界上較有表彰性的立法加以補充，希望可以填補其不足，最後比較監事會與獨立董事、審計委員會之各項功能，認為美國公司體制之董事會已漸將經營職能轉予首席執行官（ chiefexecutiveofficer ） ，而留下監督之職能，故可以審計委員會擔負監察職能之前置工作，而觀諸中國之社會經濟情勢，如徑予採行，將出現缺漏，故建議維持監事制度。
  10. The wider role of the committee in promoting sound supervisory standards worldwide has intensified. the communiqu issued by the g - 7 heads of government following the lyon summit in june 1996 called for the committee to participate in efforts to improve supervisory standards in the emerging markets

    然而，審計人員不僅應該向獨立董事報告，也應該向受託人報告，除非所牽涉到的事項是由受託人的行為引起的，而不應該僅僅是向獨立董事報告。
  11. Independence also requires a five - year " cooling - off " period for former employees of the listed company, or of its independent auditor ; for former employees of any company whose compensation committee includes an officer of the listed company ; and for immediate family members of the above

    獨立性還要求上市公司的前雇員、獨立審計師和報酬委員會的成員及其直系親屬擔任公司獨立董事時，應當具有5年「冷卻期」 。
  12. The new regulation authorizes the independent directors to recruit or dismiss accounting companies, submit proposals to assemble shareholder meetings, invite independent auditors, and offer independent financial reports

    新的規定授予獨立董事提交召集股東大會、聘請或解聘會計師事務所、聘請獨立審計員和審議獨立財務報表議案的權利。
  13. Independent director, intituled outside director again ， or non executive director ， is the director who he has no contract relation with the company except the status of director. they are neither employee nor relative, provider, dealer, fund - provider, nor the representative of the provider with law, account, audit, management advice service. they have no relation with the company in corporate decision, affair exercise, nor controlled or impacted by other directors

    獨立董事又稱為外部獨立董事，或獨立非執行董事，是指除了董事身份外與公司沒有任何其它契約關系的董事，他們既不是公司的雇員及其親屬，也不是公司的供貨商、經銷商、資金提供者，亦不是向公司提供法律、會計、審計、管理咨詢等服務的機構職員或代表，他們與公司沒有任何可能影響其對公司決策和事務行使獨立判斷的關系，也不受其他董事的控制和影響。
  14. Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest

    獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。
  15. As far as the independence definition is concerned, this paper adopted the definition in the literature ( exposure draft : a conceptual framework for auditor independence ) issued by isb at nov 2000, whose purpose is to keep unanimous with the following definition of independence risk. as for the independence classification, i am inclined to agree with theory suggested by higins whose opinion is to classify independence into practical independence & appearance independence

    在審計獨立性的定義方面，本文採用了isb在2000年11月「審計人員獨立性概念框架披露草案」中的定義，以期與下文所涉及到的獨立性風險定義相一致；而在審計獨立性劃分方面，筆者則趨向於1962年的希氏理論，即它可以劃分為實質上的獨立性和形式上的獨立性。
  16. The main bodies of this crime are medi - organizations and their clerks. the standard to decide whether an medi - organization or a clerk is the main body is that if they assume some responsibilities such as asset - evaluating, endowment - examining, verification, accountant, auditing, law - serving, attestation, notari zation and quality - checking. the common characteristic of these responsibilities is offering proving documents exclusively that have the power of public crediting in society and can make effect on the third persons " economic behaviors with professional knowledge

    本罪的主體是中介組織及其人員，其界定標準是其是否承擔某些職責，如資產評估、驗資、驗證、會計、審計、法律服務、認證、公證、質量檢驗等，這些職責共同的特徵是憑借專業知識獨立提供證明文件，具有社會公信力，能對眾多的第三人的經濟行為產生廣泛影響。
  17. The chapter stresses the significance of legal security and makes a detailed analysis. besides, the chapter discusses other security means such as social independent supervision, diathesis of civil servants and their moral levels, and the quality of fiscal data

    此外，本章還對社會獨立監督（包括審計、統計等方面的審查核實） 、公務員人員素質和道德水準以及財政數據質量等方面的保障進行了分析探討。
  18. Spangler, braiotta. leadership and corporate audit committee effectiveness. group and organization studies, 1990, 15 ( 2 ) : 134 - 157

    此處我們用獨立董事比例以及獨立董事提名作為衡量審計委員會獨立性的變量
  19. Internal auditing is a behavior led by major principals or authorities, undertaken by an independent auditing agency and professional auditors, under related regulations and system, adopted by certain methods and procedures to supervise and evaluate the authenticity, validity and benefit of fiscal, financing and economic activities of an enterprise and its affiliated organizations

    內部審計是在本單位主要負責人或者權力機構的領導下，由單位內部設置的獨立審計機構和配備的專職審計人員，根據有關法規、制度，採用一定的程序和方法，獨立監督和評價本單位及所屬單位財政收支、財務收支、經濟活動的真實、合法和效益的行為。
  20. According to appraisement of impairment methods, the author advances suggestions on improving methods of accounts receivable, inventories, short term credit and so on. finally, the article put forward three expectations so as

    最後，本文從會計人員自身素質角度、稅法角度、獨立審計準則角度對規范資產減值會計制度提出了三點期望，從而使這一制度更加完善。
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