auditee 中文意思是什麼

auditee 解釋
勘查員
  1. The purpose of a compliance audit is to determine whether the auditee is following specific procedures or rules set down by some higher authority

    合規性審計的目的是確定被審計人是否遵守了由上級主管部門制定的程序和規則。
  2. Article 42 when an audit institution discovers that an auditee, in violation of the provisions of this law, transfers, conceals, falsifies or destroys accounting documents, account books, accounting statements or other material relating to budgetary revenues and expenditures or financial revenues and expenditures, the audit institution shall have the power to stop such acts

    第四十二條審計機關發現被審計單位違反本法規定，轉移、隱匿、篡改、毀棄會計憑證、會計帳簿、會計報表以及其他與財政收支或者財務收支有關的資料的，有權予以制止。
  3. Article 43 if an auditee, in violation of this law, transfers or conceals assets gained unlawfully, the audit institution, the people ' s government or the competent authorities shall have the power to stop such acts within the sphere of its statutory functions and powers or appeal to the court for adoption of preservative measures

    第四十三條被審計單位違反本法規定，轉移、隱匿違法取得的資產的，審計機關、人民政府或者有關主管部門在法定職權范圍內有權予以制止，或者申請法院採取保全措施。
  4. The client size is the most important factor of the determinants of audit fees. but the auditee risk is n ' t significantly influencing audit fees. we find that the coefficient on the variables capturing the auditee risk except for " lem " is insignificant

    另外我們還發現，上市公司風險因素對審計收費的影響並不顯著，反映風險因素的四個虛擬變量只有基於避虧動機的盈餘管理虛擬變量與審計收費顯著相關，說明我國現階段的審計收費中並不存在風險溢價。
  5. The third chapter focuses on the auditing relationships derived from different principal - agent relationships, i think that there ' re 3 different levels of auditing relationships in modern enterprise, the bottom level is the auditing relationship : manager as auditreceiver, accountant as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between manager and accountant

    在該部分，首先回顧了審計關系的發展變化，然後分析現代企業組織結構下的審計關系：現代企業內部包含了三層委託代理關系，即：一、經理? ?員工之間的委託代理關系；二、董事會? ?經理之間的委託代理關系；三、股東大會? ?董事會之間的委託代理關系。
  6. Thirdly, the china evidence finds that audit fee discounting happen not on the initial engagement but on the auditee and the auditor in the different region

    3 、事務所在初次簽約時的審計收費並不存在價格折扣，但在異地審計時審計收費則存在著價格折扣。
  7. The medium level is the auditing relationship : board of directors as auditreceiver, manager as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between board of directors and manager, the top level is the auditing relationship : shareholder meeting as auditreceiver, board of directors as auditee, cpa as auditor, and this auditing relationship is derived from the principal - agent relationship between shareholder meeting and board of directors

    三種不同層次的委託代理關系產生出三種不同的審計關系，即：一、經理作為審計委託人，員工（會計）作為被審計人，注冊會計師作為審計人的審計關系；二、董事會作為審計委託人，經理作為被審計人，注冊會計師作為審計人的審計關系；三、股東大會作為審計委託人，董事會作為被審計人，注冊會計師作為審計人的審計關系。
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