annual auditing 中文意思是什麼
annual auditing
解釋
年度審計-
The article defines the audit report ' s authenticity, accuracy and completeness regulated in the securities law according to the revision of some detailed auditing rules ; defines the cpa ' s ordinary negligence, gross negligence and fraud according to cpa ' s profession characteristics ; classifies the degree of wrongs of cpas and burden of proof : when audit report exists in the prospectus or listing statement, cpa is liable for ordinary negligence ; when it exists in annual report, cpa is liable for gross negligence, these negligence are inferred by law
由於對注冊會計師的過錯也存在不同看法，本部分根據其職業特點，對其過錯的含義重新界定。根據審計報告所出現的披露文件的影響范圍不同，對注冊會計師承擔責任的過錯程度及舉證進行區分，出現在招股說明書與上市報告書中時，注冊會計師承擔普通過失責任，出現在年度報告中時，承擔重大過失責任，且都由法律推定過失存在，但如果要想讓注冊會計師承擔故意責任時，原告需負舉證責任。 -
The qualification approved by the certified public accountant association to undertake the auditing of annual accounting statement of large - scale enterprises
山東省注冊會計師協會認定的承辦大型企業年度會計報表審計資格。 -
For releasing the encourage and binding force the annual salary system, auditing the annual salary system is practised in many enterprises
摘要為了發揮年薪制的激勵與約束作用，許多單位逐步開展了年薪制審計。 -
Annual report on auditing and inspection
年度審計報告書 -
The current regulations should be changed to allow fees like annual auditing costs to be debited to funds
現行法規定應準許如年度稽核費等費用改由基金負擔。該費用未涵蓋在基金管理費中。
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